Previous analysis have found mixed results on the effects of flat taxes, in terms of efficiency, equity and tax complexity. After reviewing some of the main theoretical arguments that suggest that the political process plays a crucial role in shaping tax systems, we apply them to the case of flat taxes in Estonia.
On the political economics of taxation
PROFETA, PAOLA ANTONIA
2010
Abstract
Previous analysis have found mixed results on the effects of flat taxes, in terms of efficiency, equity and tax complexity. After reviewing some of the main theoretical arguments that suggest that the political process plays a crucial role in shaping tax systems, we apply them to the case of flat taxes in Estonia.
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