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Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods

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dc.contributor.author Adhikari, Bibek
dc.contributor.author Alm, James
dc.date.accessioned 2017-12-07T01:37:57Z
dc.date.accessioned 2022-07-11T21:36:36Z
dc.date.available 2017-12-07T01:37:57Z
dc.date.available 2022-07-11T21:36:36Z
dc.date.copyright 2016
dc.date.issued 2017
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/20294
dc.description.abstract Tax reforms are often motivated by their potential to improve economic performance. However,their actual impacts are difficult to quantify. We analyze the impact of flat tax reform on incomes using “synthetic control” methods. We identify the 8 Eastern and Central European countries that adopted flat tax systems between 1994 and 2005, and then compare post-reform GDP per capita of “treated” countries with a convex combination of similar but “untreated” countries, while accounting for the time-varying impact of unobservable heterogeneity. We find positive impacts in all 8 countries, with 7 out of 8 cases significant at the conventional level. en_NZ
dc.format pdf en_NZ
dc.language.iso en_NZ
dc.publisher Te Herenga Waka—Victoria University of Wellington en_NZ
dc.relation.ispartofseries Working Papers in Public Finance ; 01/2017 en_NZ
dc.subject Flat tax en_NZ
dc.subject Tax reform en_NZ
dc.subject Synthetic control methods en_NZ
dc.title Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods en_NZ
dc.type Text en_NZ
vuwschema.contributor.unit School of Accounting and Commercial Law en_NZ
vuwschema.subject.anzsrcfor 140215 Public Economics - Taxation and Revenue en_NZ
vuwschema.type.vuw Working or Occasional Paper en_NZ
vuwschema.subject.anzsrcforV2 380115 Public economics - taxation and revenue en_NZ
dc.rights.rightsholder www.victoria.ac.nz/sacl/about/cpf en_NZ

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