Institute for Research in Economic and Fiscal issues

IREF Europe - Institute for Research in Economic and Fiscal issues

Fiscal competition
and economic freedom

Conference on the Flat Tax

For the second time IREF is organizing a conference in Zurich, with the cooperation of the Swiss Liberales Institut. We chose this year to talk about the Flat Tax. We should remind here that the introduction of a flat tax in the European countries is one of our main proposals and in 2009, IREF translated and published in French language the well known book on the flat tax from Alvin Rabushka and Robert Hall.

The speakers invited by IREF have shown that the Flat Tax stimulates economic activity and avoids the negative effects of progressive taxation. Professor Victoria Curzon-Price from the University of Geneva insisted on that positive effects of the Flat Tax (read a summary of the speach of Victoria Curzon-Price).

Michael Luytzinger, tax adviser in Zurich, has shown that the usual critics against to the flat tax – unfairness, budget deficits etc. – are without any serious empirical foundation.

Ivan Miklos, the former Prime Minister of Slovakia has confirmed those insights, by sharing his own experience with the flat tax. He was the one to introduce the flat tax in Slovakia in 2003 and the results were so spectacular that none of his successors has revoked this fiscal reform (read a summary of the speach of Ivan Miklos).

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