Pajak tetap adalah tarif pemungutan pajak dengan persentase yang tetap.[1] 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.[2]
^James, Simon (1998) A Dictionary of Taxation, Edgar Elgar Publishing Limited: Northampton, MA
^Mitchell, Daniel J. (2005-07-07). "A Brief Guide to the Flat Tax". Heritage Foundation. Diarsipkan dari asli tanggal 2009-04-24. Diakses tanggal 2009-04-23.
^The Associated Press. "Bulgarian parliament approves 2008 budget that foresees record 3 percent surplus".
[1]
^Daniel Mitchell. "Albania Joins the Flat Tax Club." Cato at Liberty, April 9, 2007. [2]Diarsipkan 2009-03-07 di Wayback Machine.
^Jonilda Koci. "Albanian government approves 10% flat tax". Southeast European Times, June 4, 2007. [3]
^Alvin Rabushka. "The Flat Tax Spreads to the Czech Republic." hoover.org, 27 August 2008.
[4]Diarsipkan 2007-12-10 di Wayback Machine.
^Alvin Rabushka. "Estonia Plans to Reduce its Flat-Tax Rate." March 26, 2007. [5]Diarsipkan 2008-10-14 di Wayback Machine.
^Toby Harnden. "Pioneer of the 'flat tax' taught the East to thrive." Telegraph, April 9, 2005.[6]Diarsipkan 2008-02-24 di Wayback Machine.
^ abcdefghMichael Keen, Yitae Kim, and Ricardo Varsano. "The 'Flat Tax(es)': Principles and
Evidence." IMF Working Paper WP/06/218.[7]
^ abcdeAlvin Rabushka. "Flat and Flatter Taxes Continue to Spread Around the Globe." January 16, 2007.[8]Diarsipkan 2007-07-07 di Wayback Machine.
^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%." [9]
^Daniel Mitchell. "Iceland Comes in From the Cold With Flat Tax Revolution." March 27, 2007.[10]
^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." [11]Diarsipkan 2010-03-03 di Wayback Machine.
^Daniel Mitchell. "Iceland Joins the Flat Tax Club." Cato Tax and Budget Bulletin, February 2007. [12]
^Daniel Mitchell. "If a Flat Tax is Good for Iraq, How About America?" Heritage foundation, November 10, 2003. [13]Diarsipkan 2010-03-01 di Wayback Machine..
^Alvin Rabushka. "The Flat Tax in Iraq: Much Ado About Nothing—So Far." May 6, 2004. [14]Diarsipkan 2008-09-15 di Wayback Machine.
^Alvin Rabushka. "A Competitive Flat Tax Spreads to Lithuania." November 2, 2005.[15]Diarsipkan 2008-11-19 di Wayback Machine.
^"The lowest flat corporate and personal income tax rates." Invest Macedonia government web site. Retrieved June 6, 2007. [16]Diarsipkan 2007-02-24 di Wayback Machine.
