What we can learn from flat tax research

Abstract

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.