Pajak tetap

Pajak tetap adalah tarif pemungutan pajak dengan persentase yang tetap.James, Simon (1998) A Dictionary of Taxation, Edgar Elgar Publishing Limited: Northampton, MA Sistem pajak tetap sangat berbeda dengan sistem progresif, yang jumlahnya bergantung dengan tingkat pendapatan. Pajak tetap memberikan kemudahan dalam kode pajak, yang dilaporkan telah meningkatkan pelayanan dan menurunkan biaya pemerintahan.

 Negara yang menetapkan tarif pajak tetap 

400px|



  The Associated Press. "Bulgarian parliament approves 2008 budget that foresees record 3 percent surplus".

  Daniel Mitchell. "Albania Joins the Flat Tax Club." Cato at Liberty, April 9, 2007.  Jonilda Koci. "Albanian government approves 10% flat tax". Southeast European Times, June 4, 2007. 

  Republik CekoAlvin Rabushka. "The Flat Tax Spreads to the Czech Republic." hoover.org, 27 August 2008.


  Alvin Rabushka. "Estonia Plans to Reduce its Flat-Tax Rate." March 26, 2007.  Toby Harnden. "Pioneer of the 'flat tax' taught the East to thrive." Telegraph, April 9, 2005. Michael Keen, Yitae Kim, and Ricardo Varsano. "The 'Flat Tax(es)': Principles and
Evidence." IMF Working Paper WP/06/218.





  The Economist Intelligence Unit, Kazakhstan fact sheet. "In 2007 Kazakhstan introduced several changes to the taxation system. The flat-rate VAT on all goods was reduced from 15% to 14%, and a flat rate of income tax of 10% was introduced, in place of the previous progressive range of 5-20%." 

  Daniel Mitchell. "Iceland Comes in From the Cold With Flat Tax Revolution." March 27, 2007.The Globe and Mail, as quoted on Cato-at-liberty by Daniel Mitchell: "Effective this year, Iceland (population: 300,000) taxes all personal income at a flat rate of 32 per cent — which appears high because it includes municipal as well as national taxes."  Daniel Mitchell. "Iceland Joins the Flat Tax Club." Cato Tax and Budget Bulletin, February 2007. 

  Daniel Mitchell. "If a Flat Tax is Good for Iraq, How About America?" Heritage foundation, November 10, 2003.  .Alvin Rabushka. "The Flat Tax in Iraq: Much Ado About Nothing—So Far." May 6, 2004.  

  http://ec.europa.eu/economy_finance/publications/publication415_en.pdf

  Alvin Rabushka. "Flat and Flatter Taxes Continue to Spread Around the Globe." January 16, 2007. 



  Alvin Rabushka. "A Competitive Flat Tax Spreads to Lithuania." November 2, 2005. 

  "The lowest flat corporate and personal income tax rates." Invest Macedonia government web site. Retrieved June 6, 2007.  

















 Referensi 

 Pranala luar 

 The Laffer Curve: Past, Present and Future : A detailed examination of the theory behind the Laffer curve, and many case studies of tax cuts on government revenue in the United States
 Podcast of Rabushka discussing the flat tax Alvin Rabushka discusses the flat tax with Russ Roberts on EconTalk.

Kategori:Perpajakan