The K4P User Manual tells you everything you need to know from a technical point of view, to create and publish content on K4P.
Headlines
- From the 1990s onwards several countries in Central and Eastern Europe introduced flat personal income tax schedules to improve economic efficiency and tax compliance. However, flat tax systems raise concerns regarding their redistributive capacity.
- A recent JRC study shows that moving from flat to more progressive personal income tax schedules can have positive effects on both equity and efficiency, leading to reductions in income inequality and even to modest increases in employment and GDP.
- As there seems to be no strong trade-off between efficiency and equity, significant improvements could be achieved in income equality without hindering economic performance.
Resources
Increasing progressivity in flat-tax countries: potential positive equity and efficiency impacts
More information and links
| Geographic coverage | European Union |
| Available from | 16 Dec 2021 |
| Related organisation(s) | JRC - Joint Research Centre |
| Knowledge service | Metadata | Composite Indicators (CC-COIN) |
