Flat Taxation is a tax policy model characterized by the application of a uniform tax rate to all taxpayers regardless of income level, distinguishing it from progressive or regressive taxation systems.
91
Publications
3.6K
Citations
139
Authors
105
Institutions
Publications per year
2017–2026
3
Variants
Flat Tax
Parents
Publications
91
Public economics in action: the basic income/flat tax proposal
Choice Reviews Online · 1995 · 265 citations
David A. Weisbach · SSRN Electronic Journal · 1999 · 213 citations · Full text
Law, Accountancy, Tax Law +10
Flat tax reform: A quantitative exploration
Gustavo Ventura · Journal of Economic Dynamics and Control · 1999 · 157 citations · Full text
Anna Ivanova, M. J. Keen, Alexander Klemm · Economic Policy · 2005 · 135 citations
1–5 of 91
Authors
139
- AP
8
h-index
- JM
4
h-index
- AP
4
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- YG
4
h-index
- KS
4
h-index
1–5 of 139
Institutions
105
IZA - Institute of Labor Economics
Bonn, Germany
8 h-index
10 publications
284 citations
National Bureau of Economic Research
Cambridge, United States
6 h-index
10 publications
497 citations
International Monetary Fund
Washington D.C., United States
5 h-index
10 publications
661 citations
Ifo Institute for Economic Research
Munich, Germany
5 h-index
6 publications
145 citations
University of Pennsylvania
Philadelphia, United States
5 h-index
8 publications
207 citations
Institute for Social and Economic Research
Colchester, United Kingdom
4 h-index
6 publications
155 citations
University of California, Berkeley
Berkeley, United States
4 h-index
5 publications
339 citations
University of Mannheim
Mannheim, Germany
4 h-index
4 publications
75 citations
1–8 of 105
Venues
- SSRN Electronic Journal
Repository · 16 publications · 584 citations
14
h-index
- National Tax Journal
NTJ · 5 publications · 103 citations
5
h-index
- Eastern European Economics
4 publications · 125 citations
4
h-index
- Economics Letters
3 publications · 60 citations
3
h-index
- Journal of Policy Modeling
3 publications · 103 citations
3
h-index
1–5