Utilize este identificador para referenciar este registo:
http://hdl.handle.net/10071/33501
Autoria: | Dias, P. Tavares, M. |
Editor: | Ana Arromba Dinis Fátima David Liliana Pereira Sara Luís Dias |
Data: | 2025 |
Título próprio: | What we can learn from flat tax research |
Título e volume do livro: | Assessing policy landscapes in taxation dynamics |
Paginação: | 513 - 562 |
Referência bibliográfica: | Dias, P., & Tavares, M. (2024). What we can learn from flat tax research. In A. A. Dinis, F. David, L. Pereira, & S. L. Dias (Eds.), Assessing policy landscapes in taxation dynamics (pp. 513-562). IGI Global. https://doi.org/10.4018/979-8-3693-3908-4.ch018 |
ISBN: | 9798369339091 |
DOI (Digital Object Identifier): | 10.4018/979-8-3693-3908-4.ch018 |
Palavras-chave: | Imposto fixo Flat tax Fiscalidade -- Taxation Bibliometric analysis |
Resumo: | This chapter explores the increasing academic and political interest in the “Flat Tax” system, particularly inspired by the outcomes observed in countries with proportional taxation. By analyzing a sample of 109 scientific articles from the Scopus platform using bibliometric indicators, the chapter provides a comprehensive overview of the research trends and key findings in this area. The study reveals a significant rise in publications and citations over the last few decades, with a strong focus from European researchers, though the USA shows the highest interest. The findings indicate that the topic spans various disciplines, resulting in diverse and sometimes conflicting conclusions. This chapter underscores the importance of continued investigation into the flat tax to better understand its broader implications. |
Arbitragem científica: | yes |
Acesso: | Acesso Aberto |
Aparece nas coleções: | BRU-CLI - Capítulos de livros internacionais |
Ficheiros deste registo:
Ficheiro | Tamanho | Formato | |
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bookPart_106285.pdf | 1,9 MB | Adobe PDF | Ver/Abrir |
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