Canadian Social Research Links

The Flat Tax

Sites de recherche sociale au Canada

Impôt à taux unique

Updated August 6, 2006
Page révisée le 6 août 2006


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The Flat Tax Revolution in Europe
David Storobin, Esq. - 8/5/2006
In 1994, Estonia became the first country to institute the flat tax, charging 26% on all personal and corporate income with no deductions allowed. “The economy flourished” as a result, declared The Economist. The Estonian example was followed by the other two Baltic states, Latvia and Lithuania, but remained largely irrelevant and unknown to the world at large, as few people were aware of what was taking place in the region. But on January 1, 2001, Russia joined the Baltic states with an even lower tax rate of only 13% (however, the country’s corporate tax is still very high). This led the world to notice.
Source:
Global Politician

"Global Politician is an independent journal of politics, economics and world affairs. It provides news that is often not available anywhere else."

Related Links:

Flat Tax - from Wikipedia
"(...) A flat tax usually refers to the taxation of incomes but can be applied to consumption."
- includes arguments for and against a flat tax...

Google Web Search Results:
"flat tax"
Google News Search Results:
"flat tax"
Source:
Google.ca


From the Fraser Institute...

Fraser Institute Says Canadians Would Benefit from Simplification of the Tax System
12/03/2003

Tax Reform in Canada
01/03/2003

Significant tax reform required in Canada
14/05/2001

Flat Tax: Principles and Issues
01/05/2001

Canadian investment managers urge adoption of a flat tax
17/11/2000


Here's the official wording on the income tax issue from the May 2002Canadian Alliance Declaration of Policy

"(...)
The Canadian tax system will be simplified and made fairer through publicly driven tax reform.

13. We will restore public confidence in the fairness of the Canadian tax system by reducing its complexity. We will restore indexation and move towards a simpler tax system, built around a single rate of taxation to ensure lower taxes for all Canadians. We believe that all Canadians above a minimum income level should share in the cost of the services provided by government, which benefit us all. "

Source:
Canadian Alliance Party
(this is now a dead link)


From the Institute for Research on Public Policy (IRPP)...

Policy Options - October 2000
This issue of Policy Options includes links to PDF versions of articles presenting differing views on the Canadian Alliance Party Flat Tax - oops, Single Tax - proposal. Click on the link above to see a short abstract of each article or select an article below. [Check the table of contents on the October Issue page for links to almost a dozen other articles on other subjects]

Not just 'single'-minded"
(PDF file - 6 pages, 59K)
Ken Boessenkool and Mark Mullins
The Canadian Alliance does propose a single-rate income tax, but that is  just one component of its detailed fiscal plan.

"The Alliance's flat tax: Are these guys serious?"
(PDF file - 5 pages, 34K)
Neil Brooks
The Canadian Alliance’s single-rate income tax is regressive, incoherent, inefficient and inconsistent with widely shared Canadian values.

"Three more views of the flat tax" Conference Call
(PDF file - 8 pages, 52K)
Pierre Fortin, Jonathan Kesselman and Dale Orr
"The Alliance's Solution 17"
(PDF file - 3 pages, 53K)
Monte Solberg
Policy Options asked the plan’s co-author, former Alliance Finance critic Monte Solberg, to explain the reasoning behind it.

Flat Taxes, Dual Taxes, Smart Taxes: Making the Best Choices
(PDF file - 124 pages, 725K)
Jonathan Kesselman (November 2000)
Of the many [personal income tax cut] proposals put forward by political parties of all stripes, the flat and dual tax plans proposed by the Canadian Alliance stand out as the most striking proposals to change the federal tax system. This study assesses these two personal income tax plans in detail and uses them as a springboard for a broader analysis of the requisites to improve taxation policy in Canada.




United States

The Flat Tax Page - from the National Center for Policy Analysis
 

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