June 1, 2008

The Spread of the Flat Tax in Eastern Europe

A Comparative Study
  • Anthony Evans

    Assistant Professor of Economics, ESCP-EAP European School of Management
  • Paul Dragos Aligica

    Senior Fellow, F. A. Hayek Program for Advanced Study in Philosophy, Politics, and Economics
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This article is an exploratory comparative analysis of the spread the "flat tax" in post communist Eastern Europe. The paper overviews the flat tax as a public policy prescription, discusses the various arguments that underpin its potential reception, introduces and applies a synthetic comparative method to study its spread in nine Eastern Europe countries, and draws several conclusions regarding the conditions associated to the implementation of this economic policy idea while suggesting further research directions.

Read the article at M.E. Sharpe.

Citation (Chicago Style):: Aligica, Paul Dragos and Anthony J. Evans. The Spread of the Flat Tax in Eastern Europe: A Comparative Study. East European Economics 46, no. 3 (2008): 49-67.