05586oam 22012734 450 991095902230332120250426110739.0978661382580397814623296181462329616978145277132814527713249781283513357128351335897814519093191451909314(CKB)3360000000443572(SSID)ssj0001475964(PQKBManifestationID)11890447(PQKBTitleCode)TC0001475964(PQKBWorkID)11490972(PQKB)11340493(Au-PeEL)EBL3014463(CaPaEBR)ebr10380841(OCoLC)948510181(IMF)WPIEE2006218(MiAaPQ)EBC3014463(IMF)WPIEA2006218WPIEA2006218(EXLCZ)99336000000044357220020129d2006 uf 0engurcn|||||||||txtccrThe "Flat Tax(es)" : Principles and Evidence /Ricardo Varsano, Kevin Kim, Michael Keen1st ed.Washington, D.C. :International Monetary Fund,2006.48 p. illIMF Working Papers"September 2006."9781451864786 1451864787 Includes bibliographical references.Intro -- Contents -- I. INTRODUCTION -- II. EXPERIENCES WITH THE FLAT TAX: AN OVERVIEW -- III. ANALYZING THE "FLAT TAX" -- IV. CONCLUSIONS -- REFERENCES.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.IMF Working Papers; Working Paper ;No. 2006/218Flat taxesFlat-rate income taxEconometric modelsFlat-rate income taxFormer Soviet republicsEconometric modelsBusiness Taxes and SubsidiesimfCorporate & business taximfCorporate income taximfCorporate TaxationimfCorporationsimfFiscal Policies and Behavior of Economic Agents: GeneralimfFlat taximfIncome taximfIncomeimfMacroeconomicsimfMarginal effective tax rateimfNational accountsimfPersonal Finance -TaxationimfPersonal Income and Other Nonbusiness Taxes and SubsidiesimfPersonal income taximfPersonal incomeimfPersonal Income, Wealth, and Their DistributionsimfPublic finance & taxationimfTax administration and procedureimfTax policyimfTaxationimfTaxation, Subsidies, and Revenue: GeneralimfTaxesimfSlovak RepublicimfFlat-rate income taxEconometric models.Flat-rate income taxEconometric models.Business Taxes and SubsidiesCorporate & business taxCorporate income taxCorporate TaxationCorporationsFiscal Policies and Behavior of Economic Agents: GeneralFlat taxIncome taxIncomeMacroeconomicsMarginal effective tax rateNational accountsPersonal Finance -TaxationPersonal Income and Other Nonbusiness Taxes and SubsidiesPersonal income taxPersonal incomePersonal Income, Wealth, and Their DistributionsPublic finance & taxationTax administration and procedureTax policyTaxationTaxation, Subsidies, and Revenue: GeneralTaxesVarsano Ricardo1816115Keen Michael125941Kim Kevin910486International Monetary Fund.Fiscal Affairs Dept.DcWaIMFBOOK9910959022303321The "Flat Tax(es)"4371789UNINA