income tax
Transcript: thank you for your attention Questions and Decoster, A., De Swerdt, K., Orsini, K. (2008). A Belgian flat income tax: effects on labour supply and income distribution. Paulus, A., Peichl, A. (2009). Effects of flat tax reforms in Western Europe. 34,4% A comparison between Tax compliance sources Public's perception that the flat tax rate will be lower isn't true. In a progressive tax system - different rates. 25% http://commons.wikimedia.org/wiki/File:Flat_personal_income_tax a flat tax system 23,5% OECD (2006). Tax Policy Studies No 13: Fundamental Reform of Personal Income Tax. a progressive tax system Costs increase with complexity, for both the taxpayer and the tax authorities. Social inequality Social inequality and its effects. Income tax as a tool for dealing with it. Decoster, A., De Swerdt, K., Orsini, K. (2008). A Belgian flat income tax: effects on labour supply and income distribution. EUROMOD at the Institute for Social and Economic Research Organisation for Economic Co-operation and Development (2006). Tax Policy Studies No 13: Fundamental Reform of Personal Income Tax. Paulus, A., Peichl, A. (2009). Effects of flat tax reforms in Western Europe. Journal of Policy Modeling, 31(5), 620-636. Complexity decreases compliance. Perception of fairness. Possibilities of avoidance. Actual tax rate OECD (2006). Tax Policy Studies No 13: Fundamental Reform of Personal Income Tax. Costs 39,8%