The ""Flat Tax(es)"": Principles and Evidence
One of the most striking tax developments in recent years, and one that continues to attract considerable attention, is the adoption by several countries of a form of ""flat tax."" Discussion of these quite radical reforms has been marked, however, more by assertion and rhetoric...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
International Monetary Fund
2006
|
| Schriftenreihe: | IMF Working Papers
Working Paper No. 06/218 |
| Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
| Zusammenfassung: | One of the most striking tax developments in recent years, and one that continues to attract considerable attention, is the adoption by several countries of a form of ""flat tax."" Discussion of these quite radical reforms has been marked, however, more by assertion and rhetoric than by analysis and evidence. This paper reviews experience with the flat tax, seeking to redress the balance. It stresses that the flat taxes that have been adopted differ fundamentally, and that empirical evidence on their effects is very limited. This precludes simple generalization, but several lessons emerge: there is no sign of Laffer-type behavioral responses generating revenue increases from the tax cut elements of these reforms; their impact on compliance is theoretically ambiguous, but there is evidence for Russia that compliance did improve; the distributional effects of the flat taxes are not unambiguously regressive, and in some cases they may have increased progressivity, including through the impact on compliance; adoption of the flat tax has not resolved common challenges in taxing capital income; and it may have strengthened, not weakened, the automatic stabilizers. Looking forward, the question is not so much whether more countries will adopt a flat tax as whether those that have will move away from it |
| Beschreibung: | 1 Online-Ressource (51 p) |
| ISBN: | 1451864787 9781451864786 |
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| 520 | 3 | |a One of the most striking tax developments in recent years, and one that continues to attract considerable attention, is the adoption by several countries of a form of ""flat tax."" Discussion of these quite radical reforms has been marked, however, more by assertion and rhetoric than by analysis and evidence. This paper reviews experience with the flat tax, seeking to redress the balance. It stresses that the flat taxes that have been adopted differ fundamentally, and that empirical evidence on their effects is very limited. This precludes simple generalization, but several lessons emerge: there is no sign of Laffer-type behavioral responses generating revenue increases from the tax cut elements of these reforms; their impact on compliance is theoretically ambiguous, but there is evidence for Russia that compliance did improve; the distributional effects of the flat taxes are not unambiguously regressive, and in some cases they may have increased progressivity, including through the impact on compliance; adoption of the flat tax has not resolved common challenges in taxing capital income; and it may have strengthened, not weakened, the automatic stabilizers. Looking forward, the question is not so much whether more countries will adopt a flat tax as whether those that have will move away from it | |
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| index_date | 2024-07-03T20:13:22Z |
| indexdate | 2024-07-10T09:35:30Z |
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| record_format | marc |
| series2 | IMF Working Papers |
| spelling | Varsano, Ricardo Verfasser aut The ""Flat Tax(es)"" Principles and Evidence Varsano, Ricardo Washington, D.C International Monetary Fund 2006 1 Online-Ressource (51 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 06/218 One of the most striking tax developments in recent years, and one that continues to attract considerable attention, is the adoption by several countries of a form of ""flat tax."" Discussion of these quite radical reforms has been marked, however, more by assertion and rhetoric than by analysis and evidence. This paper reviews experience with the flat tax, seeking to redress the balance. It stresses that the flat taxes that have been adopted differ fundamentally, and that empirical evidence on their effects is very limited. This precludes simple generalization, but several lessons emerge: there is no sign of Laffer-type behavioral responses generating revenue increases from the tax cut elements of these reforms; their impact on compliance is theoretically ambiguous, but there is evidence for Russia that compliance did improve; the distributional effects of the flat taxes are not unambiguously regressive, and in some cases they may have increased progressivity, including through the impact on compliance; adoption of the flat tax has not resolved common challenges in taxing capital income; and it may have strengthened, not weakened, the automatic stabilizers. Looking forward, the question is not so much whether more countries will adopt a flat tax as whether those that have will move away from it Online-Ausg Keen, Michael Sonstige oth Kim, Kevin Sonstige oth http://elibrary.imf.org/view/IMF001/06782-9781451864786/06782-9781451864786/06782-9781451864786.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Varsano, Ricardo The ""Flat Tax(es)"" Principles and Evidence |
| title | The ""Flat Tax(es)"" Principles and Evidence |
| title_auth | The ""Flat Tax(es)"" Principles and Evidence |
| title_exact_search | The ""Flat Tax(es)"" Principles and Evidence |
| title_exact_search_txtP | The ""Flat Tax(es)"" Principles and Evidence |
| title_full | The ""Flat Tax(es)"" Principles and Evidence Varsano, Ricardo |
| title_fullStr | The ""Flat Tax(es)"" Principles and Evidence Varsano, Ricardo |
| title_full_unstemmed | The ""Flat Tax(es)"" Principles and Evidence Varsano, Ricardo |
| title_short | The ""Flat Tax(es)"" |
| title_sort | the flat tax es principles and evidence |
| title_sub | Principles and Evidence |
| url | http://elibrary.imf.org/view/IMF001/06782-9781451864786/06782-9781451864786/06782-9781451864786.xml |
| work_keys_str_mv | AT varsanoricardo theflattaxesprinciplesandevidence AT keenmichael theflattaxesprinciplesandevidence AT kimkevin theflattaxesprinciplesandevidence |