The ups and downs of flatter taxes

OECD Observer

Volumn , Issue 261, 2007, Pages 19-20

  Owens, Jeffrey ^a  

^a OECD   (France)

Author keywords

[No Author keywords available]

Indexed keywords

CAPITAL; EMPLOYMENT; INCOME DISTRIBUTION; OECD; TAX SYSTEM;

EID: 53749083705     PISSN: 00297054     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (4)

1. Gaddy, Clifford G, William G. Gale. (2005), "Demythologizing the Russian Flat Tax", Tax Notes Internabonal, 14 March.
2. Ivanova, Anna, Michael Keen and Alexander Klemm (2005), "The Russian 'Flat Tax' Reform", Economic Policy Vol. 20, No. 43.
3. Keen Michael, Yitae Kim and Ricardo Varsano (2006), "The 'Flat Tax(es)': Principles and Evidence", International Monetary Fund Working Paper No. 06/218.
4. OECD (2006), "Fundamental Reform of Personal Income Tax", OECD Tax Policy Studies No. 13.