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Dias, P. & Tavares, M. (2025). What we can learn from flat tax research. In Ana Arromba Dinis, Fátima David, Liliana Pereira, Sara Luís Dias (Ed.), Assessing policy landscapes in taxation dynamics. (pp. 513-562).: IGI Global.
P. J. Dias and M. Tavares, "What we can learn from flat tax research", in Assessing policy landscapes in taxation dynamics, Ana Arromba Dinis, Fátima David, Liliana Pereira, Sara Luís Dias , Ed., IGI Global, 2025, pp. 513-562
@incollection{dias2025_1744889022526, author = "Dias, P. and Tavares, M.", title = "What we can learn from flat tax research", chapter = "", booktitle = "Assessing policy landscapes in taxation dynamics", year = "2025", volume = "", series = "", edition = "", pages = "513-513", publisher = "IGI Global", address = "", url = "https://www.igi-global.com/book/assessing-policy-landscapes-taxation-dynamics/337740" }
TY - CHAP TI - What we can learn from flat tax research T2 - Assessing policy landscapes in taxation dynamics AU - Dias, P. AU - Tavares, M. PY - 2025 SP - 513-562 DO - 10.4018/979-8-3693-3908-4.ch018 UR - https://www.igi-global.com/book/assessing-policy-landscapes-taxation-dynamics/337740 AB - 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. ER -