As opposed to a graduated or a progressive tax, the “flat tax” is proportional, that is to say a same rate applies for all classes of income and all entities with a class. Flat tax means the end of discrimination according to income or corporate revenues. This scheme is currently discussed in United States to simplify the old tax code; it is already in use in other countries like Russia, Estonia, or Slovaquia.
The famous book on the flat tax written by Hall & Rabushka is finally available for the French readers. IREF edited the French version of the book in cooperation with Contribuables Associés.
The author of this book, Gérard Bramoullé, is deputy mayor in charge of finance for the city of Aix-en-Provence. He is explaining why the local taxes are explosing in France…
This is the first volume of a forthcoming trilogy on social security systems. The authors Jacques Garello and Georges Lane are challenging the current French social security model and are…
The second volume of the trilogy of Jacques Garello and Georges Lane is analysing the capitalisation social security system.
This is the third volume of the book of Jacques Garello and Georges Lane, edited in French language. The authors are proposing ideas for transition from the “pay as you…
This paper from Curtis S. Dubay from the Heritage Foundation investigates the new taxes US government is about to impose, in order to finance Obama’s health care reform. Higher Medicare taxes would push the top average marginal tax rate even higher than already scheduled. Currently, the top federal tax rate is 35 percent, but President Obama has proposed to allow it to increase to 39.6 percent. In addition, the House of Representatives’ version of health care reform includes a 5.4 percent surtax on incomes over $500,000 a year.
What is the current state of public finance in the EU countries? How did the various governments reacted to the crisis which developed in the second half of 2008? To what extent did it trigger a change in tax policy? IREF has asked scholars and experts from fifteen different EU countries to present and evaluate the 2008 tax policies of their respective countries.
Taxation and Justice : A classical Liberal Perspective – Petra Orogvanyiova
From taxation to Justice – Pierre Bessard
Taxation and Justice – Daniel Pellerin
Public Spending and Growth by Patrick Minford and Jiang Wang
L’endettement de l’Etat: stratégie de croissance ou myopie insouciante ? – Pierre Garello, Vesselina Spassova (french and english versions available)
