LEADER 05586oam 22012734 450 001 9910959022303321 005 20250426110739.0 010 $a9786613825803 010 $a9781462329618 010 $a1462329616 010 $a9781452771328 010 $a1452771324 010 $a9781283513357 010 $a1283513358 010 $a9781451909319 010 $a1451909314 035 $a(CKB)3360000000443572 035 $a(SSID)ssj0001475964 035 $a(PQKBManifestationID)11890447 035 $a(PQKBTitleCode)TC0001475964 035 $a(PQKBWorkID)11490972 035 $a(PQKB)11340493 035 $a(Au-PeEL)EBL3014463 035 $a(CaPaEBR)ebr10380841 035 $a(OCoLC)948510181 035 $a(IMF)WPIEE2006218 035 $a(MiAaPQ)EBC3014463 035 $a(IMF)WPIEA2006218 035 $aWPIEA2006218 035 $a(EXLCZ)993360000000443572 100 $a20020129d2006 uf 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 14$aThe "Flat Tax(es)" : $ePrinciples and Evidence /$fRicardo Varsano, Kevin Kim, Michael Keen 205 $a1st ed. 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2006. 215 $a48 p. $cill 225 1 $aIMF Working Papers 300 $a"September 2006." 311 08$a9781451864786 311 08$a1451864787 320 $aIncludes bibliographical references. 327 $aIntro -- Contents -- I. INTRODUCTION -- II. EXPERIENCES WITH THE FLAT TAX: AN OVERVIEW -- III. ANALYZING THE "FLAT TAX" -- IV. CONCLUSIONS -- REFERENCES. 330 3 $aOne of the most striking tax developments in recent years, and one that continues to attract considerable attention, is the adoption by several countries of a form of "flat tax." Discussion of these quite radical reforms has been marked, however, more by assertion and rhetoric than by analysis and evidence. This paper reviews experience with the flat tax, seeking to redress the balance. It stresses that the flat taxes that have been adopted differ fundamentally, and that empirical evidence on their effects is very limited. This precludes simple generalization, but several lessons emerge: there is no sign of Laffer-type behavioral responses generating revenue increases from the tax cut elements of these reforms; their impact on compliance is theoretically ambiguous, but there is evidence for Russia that compliance did improve; the distributional effects of the flat taxes are not unambiguously regressive, and in some cases they may have increased progressivity, including through the impact on compliance; adoption of the flat tax has not resolved common challenges in taxing capital income; and it may have strengthened, not weakened, the automatic stabilizers. Looking forward, the question is not so much whether more countries will adopt a flat tax as whether those that have will move away from it. 410 0$aIMF Working Papers; Working Paper ;$vNo. 2006/218 517 1 $aFlat taxes 606 $aFlat-rate income tax$xEconometric models 606 $aFlat-rate income tax$zFormer Soviet republics$xEconometric models 606 $aBusiness Taxes and Subsidies$2imf 606 $aCorporate & business tax$2imf 606 $aCorporate income tax$2imf 606 $aCorporate Taxation$2imf 606 $aCorporations$2imf 606 $aFiscal Policies and Behavior of Economic Agents: General$2imf 606 $aFlat tax$2imf 606 $aIncome tax$2imf 606 $aIncome$2imf 606 $aMacroeconomics$2imf 606 $aMarginal effective tax rate$2imf 606 $aNational accounts$2imf 606 $aPersonal Finance -Taxation$2imf 606 $aPersonal Income and Other Nonbusiness Taxes and Subsidies$2imf 606 $aPersonal income tax$2imf 606 $aPersonal income$2imf 606 $aPersonal Income, Wealth, and Their Distributions$2imf 606 $aPublic finance & taxation$2imf 606 $aTax administration and procedure$2imf 606 $aTax policy$2imf 606 $aTaxation$2imf 606 $aTaxation, Subsidies, and Revenue: General$2imf 606 $aTaxes$2imf 607 $aSlovak Republic$2imf 615 0$aFlat-rate income tax$xEconometric models. 615 0$aFlat-rate income tax$xEconometric models. 615 7$aBusiness Taxes and Subsidies 615 7$aCorporate & business tax 615 7$aCorporate income tax 615 7$aCorporate Taxation 615 7$aCorporations 615 7$aFiscal Policies and Behavior of Economic Agents: General 615 7$aFlat tax 615 7$aIncome tax 615 7$aIncome 615 7$aMacroeconomics 615 7$aMarginal effective tax rate 615 7$aNational accounts 615 7$aPersonal Finance -Taxation 615 7$aPersonal Income and Other Nonbusiness Taxes and Subsidies 615 7$aPersonal income tax 615 7$aPersonal income 615 7$aPersonal Income, Wealth, and Their Distributions 615 7$aPublic finance & taxation 615 7$aTax administration and procedure 615 7$aTax policy 615 7$aTaxation 615 7$aTaxation, Subsidies, and Revenue: General 615 7$aTaxes 700 $aVarsano$b Ricardo$01816115 701 $aKeen$b Michael$0125941 701 $aKim$b Kevin$0910486 712 02$aInternational Monetary Fund.$bFiscal Affairs Dept. 801 0$bDcWaIMF 906 $aBOOK 912 $a9910959022303321 996 $aThe "Flat Tax(es)"$94371789 997 $aUNINA