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 than by anal...

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Autor principal: Varsano, Ricardo
Altres autors: Keen, Michael, Kim, Kevin
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 2006.
Col·lecció:IMF Working Papers; Working Paper ; No. 2006/218
Accés en línia:Full text available on IMF