메뉴 건너뛰기




Volumn 46, Issue 3, 2008, Pages 49-67

The spread of the flat tax in Eastern Europe: A comparative study

Author keywords

[No Author keywords available]

Indexed keywords

COMPARATIVE STUDY; POST-COMMUNISM; SOCIAL POLICY; TAX SYSTEM;

EID: 44849104920     PISSN: 00128775     EISSN: None     Source Type: Journal    
DOI: 10.2753/EEE0012-8775460303     Document Type: Review
Times cited : (15)

References (51)
  • 2
    • 70350029441 scopus 로고    scopus 로고
    • Thought Experiments, Counterfactuals, and Comparative Analysis
    • forthcoming
    • Aligica, P.D., and A.J. Evans. 2009. "Thought Experiments, Counterfactuals, and Comparative Analysis." Review of Austrian Economics, forthcoming.
    • (2009) Review of Austrian Economics
    • Aligica, P.D.1    Evans, A.J.2
  • 4
    • 0347671459 scopus 로고    scopus 로고
    • New York: Ballantine Books
    • Armey, R. 1996. Flat Tax. New York: Ballantine Books.
    • (1996) Flat Tax
    • Armey, R.1
  • 5
    • 44849127757 scopus 로고    scopus 로고
    • The Beauty of the Flat Tax
    • March 2
    • Bartlett, B. 2005. "The Beauty of the Flat Tax." National Review (March 2), 15-16.
    • (2005) National Review , pp. 15-16
    • Bartlett, B.1
  • 6
    • 0001618495 scopus 로고
    • A Theory of Competition Among Pressure Groups for Political Influence
    • August
    • Becker, G.S. 1983. "A Theory of Competition Among Pressure Groups for Political Influence." Quarterly Journal of Economics 98, no. 3 (August): 371-400.
    • (1983) Quarterly Journal of Economics , vol.98 , Issue.3 , pp. 371-400
    • Becker, G.S.1
  • 7
    • 0008184476 scopus 로고    scopus 로고
    • Braun, D, and A. Busch, ed, Cheltenham, UK: Edward Elgar
    • Braun, D., and A. Busch, ed. 1999. Public Policy and Political Ideas. Cheltenham, UK: Edward Elgar.
    • (1999) Public Policy and Political Ideas
  • 8
    • 0041541751 scopus 로고    scopus 로고
    • Constitutional Moments and Punctuated Equilibria: A Political Scientist Confronts Bruce Ackerman's We The People
    • Burnham, W.D. 1999. "Constitutional Moments and Punctuated Equilibria: A Political Scientist Confronts Bruce Ackerman's We The People." Yale Law Journal 108, no. 8: 2237-2277.
    • (1999) Yale Law Journal , vol.108 , Issue.8 , pp. 2237-2277
    • Burnham, W.D.1
  • 9
    • 0000401122 scopus 로고    scopus 로고
    • Institutional Analysis and the Role of Ideas in Political Economy
    • ed. J.L. Campbell and O.K. Pedersen, pp, Princeton: Princeton University Press
    • Campbell, J.L. 2001. "Institutional Analysis and the Role of Ideas in Political Economy." In The Rise of Neoliberalism and Institutional Analysis, ed. J.L. Campbell and O.K. Pedersen, pp. 1-25. Princeton: Princeton University Press.
    • (2001) The Rise of Neoliberalism and Institutional Analysis , pp. 1-25
    • Campbell, J.L.1
  • 10
    • 44849139316 scopus 로고    scopus 로고
    • The Case for Flat Taxes - Simplifying Tax Systems
    • April 16
    • "The Case for Flat Taxes - Simplifying Tax Systems." 2005. Economist (April 16).
    • (2005) Economist
  • 11
    • 44849112975 scopus 로고    scopus 로고
    • The Case for Flat Taxes
    • January 31, available at
    • Epstein, R. 2005. "The Case for Flat Taxes." New Zealand Herald (January 31), 3-5 (available at www.nzbr.org.nz/documents /articles/articles-2005/050131epsteinflattaxarticle.htm).
    • (2005) New Zealand Herald , pp. 3-5
    • Epstein, R.1
  • 12
    • 44849124595 scopus 로고    scopus 로고
    • Flat Tax: Ideas and Interest
    • available at
    • Evans, A.J. 2005. "Flat Tax: Ideas and Interest." Open Republic 1, no. 1 (available at www.openrepublic.org/open_republic/ 20050701_vol1∉1/articles/20050619_ft.htm).
    • (2005) Open Republic , vol.1 , Issue.1
    • Evans, A.J.1
  • 13
    • 44849084925 scopus 로고    scopus 로고
    • The Spread of Economic Theology: The Flat Tax in Romania
    • Evans, A.J. 2006. "The Spread of Economic Theology: The Flat Tax in Romania." Romania Economics and Business Review 1, no. 1: 41-53.
    • (2006) Romania Economics and Business Review , vol.1 , Issue.1 , pp. 41-53
    • Evans, A.J.1
  • 14
    • 44849127105 scopus 로고    scopus 로고
    • Poland's Single Tax Rate 'Is Wake-Up Call for the Chancellor.'
    • March 16, available at
    • Evans-Pritchard, A. 2005. "Poland's Single Tax Rate 'Is Wake-Up Call for the Chancellor.'" Daily Telegraph (March 16) (available at www.telegraph.co.uk/money/main.jhtml?xml=/money/2005/03/16 /cnpol16.xml).
    • (2005) Daily Telegraph
    • Evans-Pritchard, A.1
  • 15
    • 14644386798 scopus 로고    scopus 로고
    • Flat Is Beautiful
    • March 5
    • "Flat Is Beautiful." 2005. Economist (March 5).
    • (2005) Economist
  • 19
    • 44849144141 scopus 로고    scopus 로고
    • Fund, J. 2005. High Taxes Wither Away. New York Sun (March 1).
    • Fund, J. 2005. "High Taxes Wither Away." New York Sun (March 1).
  • 24
  • 26
    • 0003707521 scopus 로고
    • 2d ed. Stanford, CA: Hoover Institution Press
    • Hall, P., and A. Rabushka. 1995. The Flat Tax, 2d ed. Stanford, CA: Hoover Institution Press.
    • (1995) The Flat Tax
    • Hall, P.1    Rabushka, A.2
  • 28
    • 44849130835 scopus 로고    scopus 로고
    • Hayek, F.A. 1956. Progressive Taxation Reconsidered. In On Freedom and Free Enterprise, ed. H. Sennholz, pp. 265-284. Princeton, NJ: Van Nostrand. Hayek, F.A. 1960. The Constitution of Liberty. Chicago: University of Chicago Press.
    • Hayek, F.A. 1956. "Progressive Taxation Reconsidered." In On Freedom and Free Enterprise, ed. H. Sennholz, pp. 265-284. Princeton, NJ: Van Nostrand. Hayek, F.A. 1960. The Constitution of Liberty. Chicago: University of Chicago Press.
  • 32
    • 85039867462 scopus 로고    scopus 로고
    • Why Tax Cannot Be Expressed on a Postcard
    • February 8, available at
    • Kay, J. 2005. "Why Tax Cannot Be Expressed on a Postcard." Financial Times (February 8) (available at http://search.ft.com/ nonFtArticle?id=050208001190).
    • (2005) Financial Times
    • Kay, J.1
  • 35
    • 0034339614 scopus 로고    scopus 로고
    • The Transformation of Policy ideas
    • Legro, J.W. 2000. "The Transformation of Policy ideas." American Journal of Political Science 44, no. 3: 419-432.
    • (2000) American Journal of Political Science , vol.44 , Issue.3 , pp. 419-432
    • Legro, J.W.1
  • 36
    • 44849134283 scopus 로고    scopus 로고
    • Flat Approach Seems to Generate an Upward Curve
    • November 30, available at
    • Lynn, M. 2004. "Flat Approach Seems to Generate an Upward Curve." Liquid Africa (November 30) (available at http://betonmarkets.info/news/flat_approach_seems_generate_an_ upward_curve).
    • (2004) Liquid Africa
    • Lynn, M.1
  • 37
    • 27944500495 scopus 로고    scopus 로고
    • U.S. Administrator Imposes Flat Tax System on Iraq
    • November 2
    • Milbank, D., and W. Pincus. 2003. "U.S. Administrator Imposes Flat Tax System on Iraq." Washington Post (November 2), A09.
    • (2003) Washington Post
    • Milbank, D.1    Pincus, W.2
  • 39
    • 84881745347 scopus 로고    scopus 로고
    • Why the Case for a Flat-Tax System Is Irresistible
    • February 17
    • Pirie, M. 2005. "Why the Case for a Flat-Tax System Is Irresistible." Financial Times (February 17).
    • (2005) Financial Times
    • Pirie, M.1
  • 40
    • 44849136299 scopus 로고    scopus 로고
    • A Competitive Flat Tax May Spread to Lithuania
    • March 24, available at
    • Rabushka, A. 2005. "A Competitive Flat Tax May Spread to Lithuania." Russian Economy (March 24) (available at www.hoover.org/research/russianecon/essays/5085376.html).
    • (2005) Russian Economy
    • Rabushka, A.1
  • 43
    • 44849109736 scopus 로고    scopus 로고
    • Look East, Say Flat-Tax Advocates
    • December 9, available at
    • Reynolds, M. 2005. "Look East, Say Flat-Tax Advocates." Prague Post (December 9) (available at www.praguepost.com/P03 /2004/Art/1209/news2.php).
    • (2005) Prague Post
    • Reynolds, M.1
  • 46
    • 0029482252 scopus 로고
    • Growth Effects of Flat-Rate Taxes
    • Stokey, N.L., and S. Rebelo. 1995. "Growth Effects of Flat-Rate Taxes." Journal of Political Economy 103, no. 3: 519-550.
    • (1995) Journal of Political Economy , vol.103 , Issue.3 , pp. 519-550
    • Stokey, N.L.1    Rebelo, S.2
  • 47
    • 44849135295 scopus 로고    scopus 로고
    • The Flat Tax Revolution in Europe
    • May 8, available at
    • Storobin, D. 2006. "The Flat Tax Revolution in Europe." Global Politician (May 8) (available at www.globalpolitician.com/ 22020-europe).
    • (2006) Global Politician
    • Storobin, D.1
  • 48
    • 29744451070 scopus 로고    scopus 로고
    • A Flat Tax for the UK - A Practical Reality
    • Adam Smith Institute, London
    • Teather, R. 2005. "A Flat Tax for the UK - A Practical Reality." Policy Report, Adam Smith Institute, London.
    • (2005) Policy Report
    • Teather, R.1
  • 49
    • 34548442452 scopus 로고    scopus 로고
    • Flat-Tax Movement Stirs Europe
    • March 8, available at
    • Tzortzis, A. 2005. "Flat-Tax Movement Stirs Europe." Christian Science Monitor (March 8) (available at www.csmonitor.com/2005/0308/p01s03-woeu.html).
    • (2005) Christian Science Monitor
    • Tzortzis, A.1
  • 50
    • 51649085980 scopus 로고    scopus 로고
    • United Nations Conference on Trade and Development (UNCTAD)
    • Geneva
    • United Nations Conference on Trade and Development (UNCTAD). 2002. World Investment Report. Geneva.
    • (2002) World Investment Report
  • 51
    • 0033193841 scopus 로고    scopus 로고
    • Flat Tax Reform: A Quantitative Exploration
    • September
    • Ventura, G. 1999. "Flat Tax Reform: A Quantitative Exploration." Journal of Economic Dynamics and Control 23, no. 9 (September): 1425-1458.
    • (1999) Journal of Economic Dynamics and Control , vol.23 , Issue.9 , pp. 1425-1458
    • Ventura, G.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.