期刊名称：Finanzwissenschaftliche Diskussionsbeiträge / Finanzwissenschaftliches Forschungsinstitut, Universität Köln
印刷版ISSN：0945-490X
出版年度：2008
卷号：2008
出版社：Universität Köln
摘要：The .at income tax has become increasingly popular recently, yet its implementation is
limited to Eastern Europe. We analyse the distributional and e¢ ciency e¤ects of .at tax
scenarios for Western European countries. Our simulations show that .at tax rates required
to attain revenue neutrality with existing basic allowances improve labour supply incentives.
However, they result in higher inequality and polarisation. Flat rates necessary to keep the
inequality levels unchanged allow for some scope for .at taxes to increase both equity and
e¢ ciency. Our analysis suggests that Mediterranean countries are more likely to bene.t from
.at taxes.
关键词：Flat tax reform, income distribution, work incentives, microsimulation
xInstitute for Social and Economic Research (ISER), University of Essex, UK, apaulus@essex.ac.uk
zCenter for Public Economics (CPE), University of Cologne, Germany, a.peichl@uni-koeln.de
This paper uses EUROMOD version C13. EUROMOD is continually being improved and updated and the results presented
here represent the best available at the time of writing. Any remaining errors, results produced, interpretations or views presented
are the authors.responsibility. EUROMOD relies on micro-data from twelve di¤erent sources for .fteen countries.
This paper uses data from the European Community Household Panel (ECHP) User Data Base made available by Eurostat;
the Austrian version of the EU-SILC made available by Statistik Austria; the Panel Survey on Belgian Households (PSBH) made
available by the University of Liège and the University of Antwerp; the Income Distribution Survey made available by Statistics
Finland; the public use version of the German Socio Economic Panel Study (GSOEP) made available by the German Institute
for Economic Research (DIW), Berlin; the Greek Household Budget Survey by the National Statistical Service of Greece; the
Socio-Economic Panel for Luxembourg (PSELL-2) made available by CEPS/INSTEAD; the Socio-Economic Panel Survey (SEP)
made available by Statistics Netherlands through the mediation of the Netherlands Organisation for Scienti.c Research - Scienti.c
Statistical Agency, and the Family Expenditure Survey (FES), made available by the UK O¢ ce for National Statistics (ONS)
through the Data Archive. Material from the FES is Crown Copyright and is used by permission. Neither the ONS nor the Data
Archive bears any responsibility for the analysis or interpretation of the data reported here. An equivalent disclaimer applies for
all other data sources and their respective providers.
Andreas Peichl is grateful for .nancial support by the Fritz Thyssen foundation. We would like to thank Clemens Fuest and
St
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