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Flat Income Tax Rates. A Fresh Start ?
Category: Fiscal Policy
SubCategory: -
Date: 05/12/2013
The aim of the report is to contribute to the public discourse on flat income tax rates. Apart from the description of the functions, forms and effects of taxation in general, the report proceeds deeper in the analysis of the characteristics of the Greek taxation system, presenting the ongoing 2013 income tax reform. It continues with a thorough analysis of the flat tax regime and its operational characteristics, outlining several case studies of its application to specific economies. In addition, the author researches whether the application of a flat tax rate can simplify the tax system and improve its transparency in Greece, and if so, to what extent. The report concludes with a series of recommendations, regarding the possibility of adopting a flat taxation scheme in Greece.
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