Per Kristian SbertoliUniversity of Oslo · Department of Political Science
Per Kristian Sbertoli
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Introduction
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The greater empirical backdrop of this thesis is the apparent paradox of why the flat tax has not been adopted in any Western European country, while it has been implemented in many Central and Eastern European countries. Limiting my scope, I explain how Estonia became the first European country to introduce the flat tax under the Laar 1 government...
