Monday, July 4, 2016

Personal Income Flat Tax Retreat: Summary And Update In Chronological Order

Iceland

2007:  36% flat rate combined national and municipal
2010:  24.1%, 27%, 33% national plus additional municipal tax rates
           of 11.24-13.28%

Czech Republic

2008:  15% flat rate
2013:  15%, 22%

Slovakia

2004:  19% flat rate
2013:  19%, 25%

Albania

2008:  10% flat rate
2014:  13%, 23%

St. Helena

2012:  25% flat rate
2015:  26%, 31%

Ukraine

2004:  13% flat rate
2007:  15% flat rate
2011:  15%, 17%
2015:  15%, 20%
2016:  18%, 20%

The IMF, other global organizations, and a large majority of economists and tax specialists around the world oppose the flat tax on ideological grounds.  They have been working relentlessly for several decades to replace the flat tax with multiple, graduated rates.

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