IDEAS home Printed from https://ideas.repec.org/a/urn/urnste/v1y2010i1p43-53.html
   My bibliography  Save this article

Pros And Cons Related To Flat Tax

Author

Listed:
  • Emilia CLIPICI

    (University of Pitesti, Romania)

  • Alina HAGIU

    (University of Pitesti, Romania)

Abstract

Paper purpose – to answer the question “Which tax system is better, the progressive taxation one or the flat tax one?” Approach/method – The method consists of studying literature in the field and making an analysis at the level of the countries that have adopted the flat tax system Findings – the adoption of the flat tax should be accompanied by a decrease in the level of taxation, in order to achieve the desired effects Originality/value – although the government is the one who makes the decision to increase or decrease the fiscal burden, fiscal competition is the trendsetter in this area and subjects the state to constraints.

Suggested Citation

  • Emilia CLIPICI & Alina HAGIU, 2010. "Pros And Cons Related To Flat Tax," HOLISTICA Journal of Business and Public Administration, Association Holistic Research Academic (HoRA), vol. 1(1), pages 43-53, January-J.
    • Handle: RePEc:urn:urnste:v:1:y:2010:i:1:p:43-53
    as

    Download full text from publisher

    File URL: http://holisticajournal.ro/details?pid=7
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    flat tax; progressive taxation; fiscal competition Journal: HOLISTICA Journal of business and public administration;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:urn:urnste:v:1:y:2010:i:1:p:43-53. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Claudiu Baicu (email available below). General contact details of provider: https://edirc.repec.org/data/fasnsro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.