Template-type: ReDIF-Paper 1.0
Author-Name:Sandra Hadler 
Author-Email:
Author-Name:Christine Moloi
Author-Email:
Author-Name: Sally Wallace
Author-Email:swallace@gsu.edu
Author-Homepage: http://aysps.gsu.edu/WallaceS.html
Author-Workplace-Name:Andrew Young School of Policy Studies, Georgia State University	
Author-Workplace-Homepage:http://aysps.gsu.edu/index.html
Title: Flat Rate Taxes; A Policy Note 
Abstract: The objective of this paper is to provide an assessment of flat tax policies for policy makers. To do this, the paper reviews the theoretical impacts of a flat tax - how might a flat tax affect a country's tax administration, revenue generation, and economy - as well as the experience of countries that have recently introduced flat taxes. 
This subject is particularly timely, since in recent years the ‘flat tax' has developed an aura as a panacea for some of the ills of tax policy and tax administration. In particular, it has been seen as a vehicle to simplify tax systems both in OECD countries, whose tax systems have become overly complicated with time, and in transition countries, as they have struggled to introduce western-style taxation systems. Some flat tax proponents argue that countries with a weak tax administration and/or those encumbered by complicated tax systems may benefit more from moving to a flat rate income tax than a major reform of its tax system, such as moving to a broader consumption based tax. 
Keywords: Flat tax, Flat rax rate, tax system
Length: 41 pages
Creation-Date: 2007-03-01
File-URL: http://icepp.gsu.edu/files/2015/03/ispwp0706.pdf
File-Format:application/pdf
Handle: RePEc:ays:ispwps:paper0706