![]() ![]() ![]() It stresses that the flat taxes that have been adopted differ fundamentally, and that empirical evidence on their effects is very limited. This paper reviews experience with the flat tax, seeking to redress the balance. ![]() One of the most striking tax developments in recent years, and one that continues to attract considerable attention, is the adoption by several countries of a form of "flat tax." Discussion of these quite radical reforms has been marked, however, more by assertion and rhetoric than by analysis and evidence. ![]()
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