An Axiomatic Case for the Flat Tax

Andreas Hoffmann & Andre Casajus Think Markets April 28, 2017
An Axiomatic Case for the Flat Tax
AP Photo/Evan Vucci, File

by André Casajus[*] and Andreas Hoffmann Estonia was the first European country to introduce a flat tax on income in 1994. Many others followed. For example, Hungary successfully introduced a flat …

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