… flat rate tax … to tax reform in the Baltic economies from 2000 to 2007. Instead of the standard
Ramsey optimum of a zero corporate income tax, the model economy has a Turnovsky (2000…

… how a flat tax system balanced between labor and corporate tax rates … how actual Baltic tax
reforms from 2000 to 2007 affect the … Comparing the actual reform effects to hypothetical tax …

… how a flat tax system balanced between labor and corporate tax rates … how actual Baltic tax
reforms from 2000 to 2007 affect the … Comparing the actual reform effects to hypothetical tax …

… , and 18% from 2011 (c) Tax on distributed profits only since 2000. Rate planned to be reduced
in … Yet, in a 2007 article for The Wall Street Journal Europe, the CATO institute’s Daniel …

… idea of tax reform was therefore to apply the same flat tax rate for … Starting from January 2000,
a new income tax law … rate on heating until end of 2007. All acceeding countries, including …

… tax rate system in the Baltic … flat tax system balanced between labor and corporate tax rates
can be second best optimal. It then computes how actual Baltic tax reforms from 2000 to 2007 …

… The three Baltic States were the first to adopt flat tax systems … , while quite lower the level of
2000 at 44.8%. The highest top … States until 2007 when it ranged between 28.8% and 30.8% …

… tax gave way to the policy of the flat tax. What is meant by this … difficult to adopt a flat tax,
even when the idea of the flat tax has … Whereas in the Baltics the flat tax evolved as a (relatively) …

… Once called “Baltic tigers” due to their rapidly growing economies in 2004–2007, today,
although to a different degree, the three countries are struggling with the consequences of the …

… the EU in 2004, 2007 or 2011. Figure 3 … flat tax means that all income above the basic
tax-free allowance is taxed at a fixed percentage. The systems vary somewhat across the Baltic …