![]() ![]() The case, "Rovná daň: The Flat Tax in Slovakia," describes how the flat tax was introduced there in 2004 as well as the surprising influence of Slovakia ever since. Di Tella, Executive Director of the HBS Europe Research Center Vincent Dessain (HBS MBA 1987), and Research Assistant Ane Damgaard Jensen. These questions and more are explored in a forthcoming business case coauthored by Alfaro along with HBS professor Rafael M. What are the goals and complexities of introducing a flat tax? Is a flat tax a good basis for attracting foreign direct investment and for sustainable economic growth? But it is Slovakia-with its 19 percent flat rate-that has captured the world's attention of late, says HBS professor Laura Alfaro. With a flat tax, tax revenues were likely to increase.Īs interest in the flat tax grows, the world seems transfixed on an unlikely country, Slovakia, whose 3-year-old tax reform program is paying early dividends.Įssentially applying a uniform tax rate on citizens (and sometimes companies) regardless of income, countries that have adopted a flat tax are presently clustered in Eastern and Central Europe. ![]()
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