Ploskijat danăk, Ikonomičeski i socialni efekti - Pashev, Konstantin (Centăr za izsledvane na demokracijata, 2006)
These however do not necessarily call for the flat rate tax of the design experimented in several of the new market economies. The study argues as well that vertical flattening in itself tends to redistribute the tax burden towards the mid-income groups. Furthermore it cautions that the expectations that the flat income tax will limit tax evasion might be overly optimistic. The paper suggests alternative supply side tax incentives