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References for Flat-rate tax systems and their effect on labor markets
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Further reading
- Atkinson, A. B. Public Economics in Action: The Basic Income/Flat Tax Proposal. Oxford: Oxford University Press, 1995.
- Hall, R. E., Rabushka, A. The Flat Tax. Stanford, CA: Hoover Institution Press, 1985.
- Hall, R. E., Rabushka, A. The Flat Tax. Stanford, CA: Hoover Institution Press, 2007.
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Key references
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Hettich, W., Winer, S. L. Democratic Choice
and Taxation: A Theoretical and Empirical Analysis. Cambridge: Cambridge University Press, 1999. Key reference: [1]
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Paulus, A., Peichl, A. "Effects of flat tax
reforms in Western Europe" Journal of Policy
Modelling 31:5 (2009): 620–636. Key reference: [2]
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Mankiw, N. G., Weinzierl, M., Yagan, D. "Optimal taxation in
theory and practice" Journal of Economic
Perspectives 23:4 (2009): 147–174. Key reference: [3]
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Diamond, P., Saez, E. "The case for a
progressive tax: From basic research to policy
recommendations" Journal of Economic
Perspectives 25:4 (2011): 165–190. Key reference: [4]
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Keen, M., Kim, Y., Varsano, R. "The ‘flat tax(es)’:
Principles and experience" International Tax
and Public Finance 15:6 (2008): 712–751. Key reference: [5]
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Slemrod, J. "Deconstructing the
income tax" American Economic
Review 87:2 (1997): 151−155. Key reference: [6]
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Ivanova, A., Keen, M., Klemm, A. "The Russian ‘flat
tax’ reform" Economic
Policy 20:43 (2005): 397–444. Key reference: [7]
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Brook, A. M., Leibfritz, W. Slovakia’s
Introduction of a Flat Tax as Part of Wider Economic
Reforms OECD Economics
Department Working Paper No.448, 2005-10. Key reference: [8]
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Jacobs, B., de
Mooij, R. A., Folmer, K. Analyzing a Flat
Income Tax in the Netherlands Tinbergen
Institute Discussion Paper No.2007-029/3, 2007. Key reference: [9]
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Fuest, C., Peichl, A., Schaefer, T. "Is a flat tax
reform feasible in a grown-up democracy of Western Europe? A
simulation study for Germany" International Tax
and Public Finance 15:50 (2008): 620–636. Key reference: [10]
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Hettich, W., Winer, S. L. Democratic Choice
and Taxation: A Theoretical and Empirical Analysis. Cambridge: Cambridge University Press, 1999.
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Additional References
- Aaberge, R., Colombino, U., Strøm, S. "Labor supply responses and welfare effects from replacing current tax rules by a flat tax: Empirical evidence from Italy, Norway and Sweden" Journal of Population Economics 13 (2000): 595–621.
- Altig, D., Auerbach, A., Kotlikoff, L., Smetters, K., Walliser, J. "Simulating fundamental tax reform in the US" American Economic Review 91:3 (2001): 574–595.
- Browning, E., Browning, J. "Why not a true flat-rate tax?" Cato Journal 5 (1985): 127–143.
- Cassou, S. P., Lansing, K. J. "Growth effects of shifting from a graduated-rate tax system to a flat tax" Economic Inquiry 42:2 (2004): 194–213.
- Diamond, P. "Optimal income taxation: An example with a U-shaped pattern of marginal tax rates" American Economic Review 88, 1998.
- Dunbar, A., Pogue, T. "Estimating flat tax incidence and yield: A sensitivity analysis" National Tax Journal 51 (1998): 303–324.
- Gaddy, C. G., Gale, W. G. "Demythologizing the Russian flat tax" Tax Notes International 43 (2005): 983–988.
- Gale, W. G. "The flat tax: Simple, efficient, fair: Or is it?" The Brookings Review 16:3 (1998): 40–45.
- Gorodnichenko, Y., Martinez-Vazquez, J., Peter, K. S. "Myth and reality of flat tax reform: Micro estimates of tax evasion response and welfare effects in Russia" Journal of Political Economy 117:3 (2009): 504–554.
- Hall, R. E., Rabushka, A. Low Tax, Simple Tax, Flat Tax. New York: McGraw-Hill, 1983.
- Ho, M., Stiroh, K. "Revenue, progressivity and the flat tax" Contemporary Economic Policy 16 (1998): 85–97.
- Marx, K., Engels, F. Manifest der Kommunistischen Partei. London: Bildungs-Gesellschaft für Arbeiter, 1848.
- Mirrlees, J. A. "An exploration in the theory of optimum income taxation" Review of Economic Studies 38:2 (1971): 175–208.
- Nicodeme, G. "Flat tax: Does one rate fit all?" Intereconomics 42:3 (2007): 138–142.
- Ventura, G. "Flat tax reform: A quantitative exploration" Journal of Economic Dynamics and Control 23 (1999): 1425–1458.