- PII
- S020736760001439-1-1
- DOI
- 10.31857/S020736760001439-1
- Publication type
- Article
- Status
- Published
- Authors
- Volume/ Edition
- Volume / Issue 9
- 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
- Date of publication
- 29.10.2018
- Year of publication
- 2018
- Number of purchasers
- 10
- Views
- 1527
References
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