On the experience of flat income tax imposition in Central-Eastern Europe
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On the experience of flat income tax imposition in Central-Eastern Europe
Annotation
PII
S020736760001439-1-1
Publication type
Article
Status
Published
Authors
Natalia Kulikova 
Occupation: Chief
Affiliation: Center for Eastern European Studies
Address: Russian Federation, Moscow
Irina Sinitsina
Affiliation: Institute of Economics, Russian Academy of Sciences
Address: Russian Federation, Moscow
Edition
Pages
74-90
Abstract

The article considers the main arguments in favor of introducing a flat income tax rate and some results of its imposition. The main attention is paid to the study of the effect of reducing the degree of tax progressivity on the redistribution of income between income groups.

Keywords
Central-Eastern Europe, income tax, flat tax rate, tax progression, non-taxable minimum income, tax deductions and exemptions
Received
29.10.2018
Date of publication
29.10.2018
Number of purchasers
10
Views
1454
Readers community rating
0.0 (0 votes)
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References

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