CEU Electronic Theses and Dissertations, 2008
| Author | Koltai, Vera |
|---|---|
| Title | CENTRAL AND EASTERN EUROPE IS FLATTENING A COMPARATIVE STUDY ON FLAT TAX |
| Summary | The present thesis analyzes the current spread of the flat tax among the Central and Eastern European countries from a political-economic perspective. The combination of the economic and political aspects provides a comprehensive framework for understanding why governments implement such radical liberal reforms. The central hypothesis of the thesis is that the embeddedness of the state in the society defines the factors which determine the feasibility of the flat tax. Based on the hypothesis a model is established that describes the feasibility of the flat tax in weakly and strongly embedded countries upon the cost-benefit calculations of the governments. Through the comparative analysis of the eight most developed post-communist countries, the hypothesis is tested. I find that in weakly embedded countries the macroeconomic circumstances and the government’s preferences define the type of the new tax system, while in embedded countries the decision is influenced by the voters’ and interest groups’ preferences as well. |
| Supervisor | Robert C. Hancké |
| Department | International Relations MA |
| Full text | https://www.etd.ceu.edu/2008/koltai_vera.pdf |
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