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The impact of flat taxes on income and wealth inequality
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DOI:10.1016/j.econmod.2026.107699.png)
Abstract
En 中文
• Flat taxes raise pre- and post-tax income inequality over ten years. • Middle-income groups lose the most under flat tax regimes. • Top income shares rise persistently, especially in post-tax income. • Wealth inequality reacts modestly and only temporarily to flat taxes. • Low-rate flat taxes are linked to the largest inequality increases.
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