The paper discusses the flat tax, intended as a potential comprehensive reform of personal income tax. After a presentation of the broad characteristics of the flat tax model, we extensively describe the applications of this model that have taken place so far in some countries and its impact on financial and economic indicators. The last part of the paper focuses on the Italian case, assessing the possible distributional effects of the application on Italian households’ incomes of some recently presented flat tax reform proposals.
Flat tax: european experiences and the Italian proposal / Baldini, Massimo; Rizzo, Leonzio. - In: HACIENDA PÚBLICA ESPAÑOLA. - ISSN 0210-1173. - (2020), pp. 1-25.
Flat tax: european experiences and the Italian proposal
Massimo Baldini;
2020
Abstract
The paper discusses the flat tax, intended as a potential comprehensive reform of personal income tax. After a presentation of the broad characteristics of the flat tax model, we extensively describe the applications of this model that have taken place so far in some countries and its impact on financial and economic indicators. The last part of the paper focuses on the Italian case, assessing the possible distributional effects of the application on Italian households’ incomes of some recently presented flat tax reform proposals.
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