Have a personal or library account? Click to login
Open Access
|Jul 2025

References

  1. Adhikari, B., & Alm, J. (2016). Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods. In Southern Economic Journal (Vol. 83, Issue 2, pp. 437–463). Wiley. https://doi.org/10.1002/soej.12152
  2. Nikolova, D. (2016). Flat Income Tax and Tax Revenue. In Hadjinedelcheva, K. (Eds.), In Flat Tax in Bulgaria: History, Introduction, Results (pp. 37-43). Institute for Market Economics
  3. Bartha, Z. (2014). Mid-term Effects of the Flat Rate Personal Income Tax in Hungary. Humanities and Social Sciences, vol. 19, 21 (3/2014), pp. 25-42, https://doi.org/10.7862/rz.2014.hss.34
  4. Gertler, P., Martinez, S., Rawlings, L. B., Premand, P., & Vermeersch, C. M. J. (2016). Impact Evaluation in Practice: Second Edition. Inter-American Development Bank. https://doi.org/10.18235/0006529
  5. Gorodnichenko, Y., Martinez-Vazquez, J., & Peter, K. S. (2008). Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia. National Bureau of Economic Research. https://doi.org/10.3386/w13719
  6. Huntington-Klein, N. (2022). The effect. An Introduction to Research Design and Causality. Philadelphia, PA: Chapman & Hall/CRC.
  7. Keen, M., Kim, Y., Varsano, R. (2006). The “Flat Tax(es)”: Principles and Evidence, IMF Working Paper WP/06/218.
  8. Krekó, J., Erős, H., Greskovics, B., Hajnal, Á., & Scharle, Á. (2023). The redistributive effect of the Hungarian flat tax and family allowance system. In Acta Oeconomica (Vol. 73, Issue 4, pp. 481–503). Akademiai Kiado Zrt. https://doi.org/10.1556/032.2023.00011
  9. Popescu, M. E., Militaru, E., Stanila, L., Vasilescu, M. D., & Cristescu, A. (2019). Flat-Rate versus Progressive Taxation? An Impact Evaluation Study for the Case of Romania. In Sustainability (Vol. 11, Issue 22, p. 6405). MDPI AG. https://doi.org/10.3390/su11226405
  10. Wheaton, B. (2021). Essays on Political Economy and Macroeconomics. Doctoral dissertation, Harvard University Graduate School of Arts and Sciences. Available at https://nrs.harvard.edu/URN-3:HUL.INSTREPOS:37368194
Language: English
Page range: 1655 - 1665
Published on: Jul 24, 2025
Published by: Bucharest University of Economic Studies
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year

© 2025 Aleksandar Kosuliev, Elizar Stanev, published by Bucharest University of Economic Studies
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.