View source for Flat tax

{{Short description|Type of tax}}
{{For|the term related to tax incidence regarding flat progressivity|Proportional tax}}
{{Use dmy dates|date=October 2019}}
{{Taxation|expanded=Policies}}
A '''flat tax''' (short for '''flat-rate tax''') is a [[tax]] with a single [[tax rate|rate]] on the taxable amount, after accounting for any [[tax deduction|deductions]] or [[Tax exemption|exemptions]] from the tax base. It is not necessarily a fully [[proportional tax]]. Implementations are often [[progressive tax|progressive]] due to exemptions, or [[regressive tax|regressive]] in case of a maximum taxable amount. There are various tax systems that are labeled "flat tax" even though they are significantly different. The defining characteristic is the existence of only one tax rate other than zero, as opposed to multiple non-zero rates that vary depending on the amount subject to taxation.

A flat tax system is usually discussed in the context of an [[income tax]], where progressivity is common, but it may also apply to taxes on [[consumption tax|consumption]], [[property tax|property]] or [[transfer tax|transfers]].

== Major categories ==
Flat tax proposals differ in how the subject of the tax is defined.

=== True flat-rate income tax ===
A true flat-rate tax is a system of taxation where one tax rate is applied to all personal income with no deductions.

=== Marginal flat tax ===
Where deductions are allowed, a 'flat tax' is a progressive tax with the special characteristic that, above the maximum deduction, the marginal rate on all further income is constant. Such a tax is said to be marginally flat above that point. The difference between a true flat tax and a marginally flat tax can be reconciled by recognizing that the latter simply excludes certain types of income from being defined as taxable income; hence, both kinds of tax are flat on taxable income.

=== Flat tax with limited deductions ===
Modified flat taxes have been proposed which would allow deductions for a very few items, while still eliminating the vast majority of existing deductions. Charitable deductions and home mortgage interest are the most discussed examples of deductions that would be retained, as these deductions are popular with voters and are often used. Another common theme is a single, large, fixed deduction. This large fixed deduction would compensate for the elimination of various existing deductions and would simplify taxes, having the side-effect that many (mostly low income) households will not have to file tax returns.

=== Hall–Rabushka flat tax ===
{{Main|Hall–Rabushka flat tax}}
Designed by economists at the [[Hoover Institution]], Hall–Rabushka is a flat tax on [[consumption tax|consumption]].<ref name=hall-rabushka>[https://www.hoover.org/research/flat-tax The Flat Tax], Robert E. Hall and Alvin Rabushka, Hoover Institution, 2 April 2007.</ref> Principally, Hall–Rabushka accomplishes a consumption tax effect by taxing income and then excluding investment. [[Robert Hall (economist)|Robert Hall]] and [[Alvin Rabushka]] have consulted extensively in designing the flat tax systems in Eastern Europe.

=== Negative income tax ===
{{Main|Negative income tax}}{{Unreferenced section|date=November 2024}}
The negative income tax (NIT), which [[Milton Friedman]] proposed in his 1962 book ''[[Capitalism and Freedom]]'', is a type of flat tax. The basic idea is the same as a flat tax with personal deductions, except that when deductions exceed income, the taxable income is allowed to become negative rather than being set to zero. The flat tax rate is then applied to the resulting "negative income," resulting in a "negative income tax" that the government would owe to the household—unlike the usual "positive" income tax, which the household owes the government.

For example, let the flat rate be 20%, and let the deductions be $20,000 per adult and $7,000 per dependent. Under such a system, a family of four making $54,000 a year would owe no tax. A family of four making $74,000 a year would owe tax amounting to 0.20 × (74,000 − 54,000) = $4,000, as would be the case under a flat tax system with deductions. Families of four earning less than $54,000 per year, however, would experience a "negative" amount of tax (that is, the family would receive money from the government instead of paying to the government). For example, if the family earned $34,000 a year, it would receive a check for $4,000. The NIT is intended to replace not just the [[United States|USA]]'s income tax, but also many benefits low income American households receive, such as [[Supplemental Nutrition Assistance Program|food stamps]] and [[Medicaid]]. The NIT is designed to avoid the [[welfare trap]]—effective high marginal tax rates arising from the rules reducing benefits as market income rises. An objection to the NIT is that it is welfare without a work requirement. Those who would owe negative tax would be receiving a form of welfare without having to make an effort to obtain employment. Another objection is that the NIT subsidizes industries employing low-cost labor, but this objection can also be made against current systems of benefits for the [[working poor]].{{Says who?|date=April 2021}}

=== Capped flat tax ===
A '''capped''' flat tax is one in which income is taxed at a flat rate until a specified cap amount is reached. For example, the United States [[Federal Insurance Contributions Act tax]] is 6.2% of gross compensation up to a limit (in 2025, up to $176,100 of earnings, for a maximum tax of $10,918.20).<ref>[https://www.ssa.gov/oact/cola/cbb.html Contribution and Benefit Base], United States Social Security Administration.</ref> This cap has the effect of turning a nominally flat tax into a [[regressive tax]].<ref>[https://www.economist.com/free-exchange/2009/04/14/are-social-security-taxes-regressive Are Social Security taxes regressive?], The Economist, 14 April 2009.</ref>

== Requirements for a fully defined schema ==
In devising a flat tax system, several recurring issues must be enumerated, principally with deductions and the identification of when money is earned.

=== Defining when income occurs ===
Since a central tenet of the flat tax is to minimize the compartmentalization of incomes into myriad special or sheltered cases, a vexing problem is deciding when income occurs. This is demonstrated by the taxation of interest income and stock dividends. The shareholders own the company and so the company's profits belong to them. If a company is taxed on its profits, then the funds paid out as dividends have already been taxed. It's a debatable question if they should subsequently be treated as income to the shareholders and thus subject to further tax. A similar issue arises in deciding if interest paid on loans should be deductible from the taxable income since that interest is in-turn taxed as income to the loan provider. There is no universally agreed answer to what is fair. For example, in the United States, dividends are not deductible<ref>{{cite web|url=http://www.cfo.com/article.cfm/12260551|title=When Is a Dividend Deductible?|work=CFO|date=18 September 2008|access-date=28 November 2009|archive-url=https://web.archive.org/web/20100314160131/http://www.cfo.com/article.cfm/12260551|archive-date=14 March 2010|url-status=live}}</ref> but mortgage interest is deductible.<ref>[https://www.irs.gov/publications/p936 Publication 936 (2021), Home Mortgage Interest Deduction], 5 January 2022.</ref> ''Thus a Flat Tax proposal is not fully defined until it differentiates new untaxed income from a pass-through of already taxed income.''

=== Policy administration ===
Taxes, in addition to providing revenue, can be potent instruments of policy. For example, it is common for governments to encourage social policy such as home insulation or low income housing with tax credits rather than constituting a ministry to implement these policies.<ref>[https://www.energystar.gov/about/federal_tax_credits Federal Income Tax Credits and Other Incentives for Energy Efficiency] {{Webarchive|url=https://web.archive.org/web/20200218163604/https://www.energystar.gov/about/federal_tax_credits |date=18 February 2020 }}, Energy Star.</ref> In a flat tax system with limited deductions such policy administration, mechanisms are curtailed. In addition to social policy, flat taxes can remove tools for adjusting economic policy as well. For example, in the United States, short-term [[capital gain]]s are taxed at a higher rate than long-term gains as means to promote long-term investment horizons and damp speculative fluctuation. ''Thus, if one assumes that government should be active in policy decisions such as this, then claims that flat taxes are cheaper/simpler to administer than others are incomplete until they factor in costs for alternative policy administration.''

=== Minimizing deductions ===
In general, the question of how to eliminate deductions is fundamental to the flat tax design; deductions dramatically affect the effective "flatness" in the tax rate. Perhaps the single biggest necessary deduction is for business expenses. If businesses were not allowed to deduct expenses, businesses with a profit margin below the flat tax rate could never earn any money since the tax on revenues would always exceed the earnings. For example, grocery stores typically earn pennies on every dollar of revenue; they could not pay a tax rate of 25% on revenues unless their markup exceeded 25%. Thus, [[corporation]]s must be able to deduct operating expenses even if individuals cannot. A practical dilemma arises as to identifying what is an expense for a business. For example, if a peanut butter producer purchases a jar manufacturer, is that an expense (since the producer has to purchase jars somehow) or a sheltering of income through investment? Flat tax systems can differ greatly in how they accommodate such gray areas. For example, the "9-9-9" flat tax proposal would allow businesses to deduct purchases but not labor costs, which effectively taxes labor-intensive industrial revenue at a higher rate.<ref>[https://ssrn.com/abstract=1941800 Herman Cain's 9-9-9 Tax Plan], Edward D. Kleinbard, Social Science Research Network, 24 October 2011.</ref> How deductions are implemented will dramatically change the effective total tax, and thus the flatness of the tax. ''Thus, a flat tax proposal is not fully defined unless the proposal includes a differentiation between deductible and non-deductible expenses.''

== Tax effects ==

=== Diminishing marginal utility ===
Flat tax benefits higher income brackets progressively due to decline in [[marginalism|marginal value]].<ref>[http://www.daviddfriedman.com/Academic/Price_Theory/PThy_Chapter_4/PThy_Chapter_4.html The Consumer: Marginal Value, Marginal Utility, and Consumer Surplus], Price Theory: An Intermediate Text, David D. Friedman, 1990.</ref> If a flat tax system has a large exemption, it is effectively a [[progressive tax]]. As a result, the term "flat tax" is actually a shorthand for the more proper marginally flat tax.{{Citation needed|date=March 2025}}

=== Administration and enforcement ===
One type of flat tax would be imposed on all income once: at the source of the income. Hall and Rabushka proposed an amendment to the U.S. [[Internal Revenue Code]] that would implement the variant of the flat tax they advocate.<ref name=hall-rabushka/> This amendment, only a few pages long, would replace hundreds of pages of statutory language (although most statutory language in taxation statutes is ''not'' directed at specifying graduated tax rates).

As it now stands, the U.S. Internal Revenue Code is over several million words long, and contains many loopholes, deductions, and exemptions which, advocates of flat taxes claim, render the collection of taxes and the enforcement of tax law complicated and inefficient.

It is further argued that current tax law slows economic growth by distorting economic incentives, and by allowing, even encouraging, tax avoidance. With a flat tax, there are fewer incentives than in the current system to create tax shelters, and to engage in other forms of tax avoidance.

Flat tax critics contend that a flat tax system could be created with many loopholes, or a progressive tax system without loopholes, and that a progressive tax system could be as simple, or simpler, than a flat tax system. A simple progressive tax would also discourage tax avoidance.

Under a pure flat tax without deductions, every tax period a company would make a single payment to the government covering the taxes on the employees and the taxes on the company profit.<ref>{{cite news | url=https://www.economist.com/leaders/2005/04/14/the-flat-tax-revolution | newspaper=The Economist | title=The flat-tax revolution | date=14 April 2005}}</ref> For example, suppose that in a given year, a company called ACME earns a profit of 3 million, spends 2 million in wages, and spends 1 million on other expenses that under the tax law is taxable income to recipients, such as the receipt of stock options, bonuses, and certain executive privileges. Given a flat rate of 15%, ACME would then owe the U.S. [[Internal Revenue Service]] (IRS) (3M + 2M + 1M) × 0.15 = 900,000. This payment would, in one fell swoop, settle the tax liabilities of ACME's employees as well as the corporate taxes owed by ACME. Most employees throughout the economy would never need to interact with the IRS, as all tax owed on wages, interest, dividends, royalties, etc. would be withheld at the source. The main exceptions would be employees with incomes from personal ventures. The ''Economist'' claims that such a system would reduce the number of entities required to file returns from about 130 million individuals, households, and businesses, as at present, to a mere 8 million businesses and self-employed.<ref>{{cite news | url=https://www.economist.com/special-report/2005/04/14/the-case-for-flat-taxes | newspaper=The Economist | title=The case for flat taxes | date=14 April 2005}}</ref>

However, this simplicity depends on the absence of deductions of any kind being allowed (or at least no variability in the deductions of different people). Furthermore, if income of differing types are segregated (e.g., pass-through, long term cap gains, regular income, etc.) then complications ensue. For example, if realized capital gains were subject to the flat tax, the law would require brokers and mutual funds to calculate the realized capital gain on all sales and redemption. If there were a gain, a tax equal to 15% of the amount of the gain would be withheld and sent to the IRS. If there were a loss, the amount would be reported to the IRS. The loss would offset gains, and then the IRS would settle up with taxpayers at the end of the period. Lacking deductions, this scheme cannot be used to implement economic and social policy indirectly by tax credits and thus, as noted above, the simplifications to the government's revenue collection apparatus might be offset by new government ministries required to administer those policies.

=== Revenues ===
Russia was considered a prime case of the success of a flat tax; the real revenues from its personal income tax rose by 25.2% in the first year after the country introduced a flat tax in 2001, followed by a 24.6% increase in the second year, and a 15.2% increase in the third year.<ref>[http://www.hoover.org/research/flat-tax-work-russia-year-three The Flat Tax at Work in Russia: Year Three], Alvin Rabushka, Hoover Institution, 26 April 2004.</ref>

The Russian example is often used as proof of the validity of this analysis, despite an [[International Monetary Fund]] study in 2006 which found that there was no sign "of [[Laffer curve|Laffer]]-type behavioral responses generating revenue increases from the tax cut elements of these reforms" in Russia or in other countries.<ref>[http://www.imf.org/external/pubs/ft/wp/2006/wp06218.pdf The "Flat Tax(es)": Principles and Evidence], Michael Keen, Yitae Kim, and Ricardo Varsano, International Monetary Fund, September 2006.</ref>

In 2021, Russia ended its flat tax on personal income as it introduced a second higher tax rate.<ref name=ru/>

Bulgaria's entry into the EU in 2007 was marked by a spur of reforms aimed at reducing the large share of informal economic activity, estimated at 43% in 2006. Parliament approved the introduction of a 10% corporate income tax rate for 2007, to be followed by a 10% personal income tax rate the next year. The IMF was wary of this reform, arguing that the simplified tax system would lower the budget surplus and encourage a larger current account deficit. At the time of these discussions, however, the Bulgarian government did not need external financing and proceeded with its reform plans. The year 2007 brought a huge growth of revenue from corporate income tax (by 39% compared with the previous year) and surpassed the Ministry of Finance's own forecast (27% year on year). The budget surplus rose despite considerable emergency spending at the end of the year. There were several reasons for this beneficial effect: (i) the tax rate limited the incentives for tax evasion, (ii) the optimism at the beginning of the country's EU membership, (iii) and the increase in foreign direct investment, which reached an all-time annual record of €9 billion (about 11% of GDP).<ref>[https://cepr.org/voxeu/columns/flat-tax-reform-ukraine-lessons-bulgaria Flat Tax Reform in Ukraine: Lessons from Bulgaria], Simeon Djankov, CEPR.ORG, 13 December 2022.</ref>

=== Overall structure ===
Taxes other than the income tax (for example, taxes on sales and payrolls) tend to be regressive. Under such a structure, those with lower incomes tend to pay a ''higher'' proportion of their income in total taxes than the affluent do. The fraction of household income that is a return to capital (dividends, interest, royalties, profits of unincorporated businesses) is positively correlated with total household income.{{Citation needed|date=November 2007}} Hence a flat tax limited to wages would seem to leave the wealthy better off. Modifying the tax base can change the effects. A flat tax could be targeted at income (rather than wages), which could place the tax burden equally on all earners, including those who earn income primarily from returns on investment. Tax systems could utilize a flat [[sales tax]] to target all consumption, which can be modified with rebates or exemptions to remove regressive effects, such as the proposed [[FairTax]] in the United States.<ref>{{cite book | first=Neal | last=Boortz |author2=Linder, John | year=2006 | title=The FairTax Book | edition=Paperback | publisher=[[Regan Books]]|isbn=0-06-087549-6 | title-link=The FairTax Book }}</ref>

=== Border adjustable ===
A flat tax system and income taxes overall are not inherently border-adjustable; meaning the tax component embedded into products via taxes imposed on companies (including [[corporate tax]]es and [[payroll tax]]es) are not removed when exported to a foreign country ''(see [[Effect of taxes and subsidies on price]])''. Taxation systems such as a [[sales tax]] or [[value added tax]] can remove the tax component when goods are exported and apply the tax component on imports. The domestic products could be at a disadvantage to foreign products (at home and abroad) that are border-adjustable, which would affect the global competitiveness of a country. However, it's possible that a flat tax system could be combined with tariffs and credits to act as border adjustments (the proposed ''Border Tax Equity Act'' in the United States attempts this). Implementing an income tax with a border adjustment tax credit is a violation of the [[World Trade Organization]] agreement. Tax exemptions (allowances) on low income wages, a component of most income tax systems could mitigate this issue for high labour content industries like textiles that compete Globally.

In a subsequent section, various proposals for flat tax-like schemes are discussed, these differ mainly on how they approach with the following issues of deductions, defining income, and policy implementation.

== Around the world ==
{{See also|List of countries by tax rates}}
Most countries tax personal income at the national level using progressive rates, but some use a flat rate. The vast majority of countries that have or had a flat tax on personal income at the national level are [[List of non-communist socialist states|former communist countries]] or [[List of island countries|islands]].

In some countries, subdivisions are allowed to tax personal income in addition to the national government. Many of these subdivisions use a flat rate, even if their national government uses progressive rates. Examples are all [[subdivisions of the Nordic countries|counties and municipalities of the Nordic countries]], all [[administrative divisions of Japan|prefectures and municipalities of Japan]], and some [[Italy#Administrative divisions|subdivisions of Italy]] and [[United States#Subdivisions|of the United States]].

=== Jurisdictions that use flat taxes on personal income ===

==== National or single level ====
The table below lists jurisdictions where personal income is taxed by only one government level, using a flat rate. It includes independent countries and other autonomous jurisdictions. The tax rate listed is the one that applies to income from work, but does not include mandatory contributions to [[social security]]. In some jurisdictions, different rates (also flat) apply to other types of income, such as from investments.

[[Image:Personal income tax progressivity.png|thumb|600px|right|Personal income taxed by:
{{legend|#00FF00|None}}
{{legend|#00C0FF|One government level, at a flat rate}}
{{legend|#FF8080|One government level, at progressive rates}}
{{legend|#0040FF|Multiple government levels, all at a flat rate}}
{{legend|#FF0000|Multiple government levels, all at progressive rates}}
{{legend|#C00080|Multiple government levels, some at a flat rate and some at progressive rates}}]]

{|class="wikitable sortable nowrap" style=line-height:1.2
!Jurisdiction !! Tax rate
|-
|{{flag|Abkhazia}}<ref>{{cite web |url=https://mns-ra.org/upload/iblock/142/zbwd0qfqci1la4qvwmig1xna9ruxghjz.pdf |title=Закон Республики Абхазия о подоходном налоге с физических лиц и индивидуальных предпринимателей |trans-title=Law of the Republic of Abkhazia on income tax from individuals and individual entrepreneurs |publisher=Ministry of Taxes and Fees of Abkhazia |language=ru |at=Article 7}}</ref> || 10%
|-
|{{flag|Armenia}}<ref>{{cite web |url=https://taxsummaries.pwc.com/armenia/individual/taxes-on-personal-income |title=Armenia – Individual – Taxes on personal income |publisher=PricewaterhouseCoopers}}</ref> || 20%
|-
|{{flag|Belize}}<ref>{{cite web |url=https://bts.gov.bz/file-income-tax/ |title=File Your Personal Income Tax Form |publisher=Income Tax Department of Belize}}</ref> || 25%
|-
|{{flag|Bolivia}}<ref name=ey>{{cite web |url=https://www.ey.com/en_gl/tax-guides/worldwide-personal-tax-and-immigration-guide |title=Worldwide Personal Tax and Immigration Guide |publisher=[[Ernst & Young]] |access-date=30 June 2020 |archive-date=30 October 2023 |archive-url=https://web.archive.org/web/20231030091510/https://www.ey.com/en_gl/tax-guides/worldwide-personal-tax-and-immigration-guide |url-status=dead }}</ref> || 13%
|-
|{{flag|Bosnia and Herzegovina}}<ref name=ba>{{cite web |url=https://taxsummaries.pwc.com/bosnia-and-herzegovina/individual/taxes-on-personal-income |title=Bosnia and Herzegovina – Individual – Taxes on personal income |publisher=PricewaterhouseCoopers}}</ref> || 10%{{efn|The national government does not tax income, but all three subdivisions ([[Federation of Bosnia and Herzegovina]], [[Republika Srpska]] and [[Brčko District]]) tax income using the same flat rate.<ref name=ba/>}}
|-
|{{flag|Bulgaria}}<ref name=ey/> || 10%
|-
|{{flag|East Timor}}<ref>{{cite web |url=https://taxsummaries.pwc.com/timor-leste/individual/taxes-on-personal-income |title=Timor-Leste – Individual – Taxes on personal income |publisher=PricewaterhouseCoopers}}</ref> || 10%
|-
|{{flag|Estonia}}<ref name=ey/> || 22%
|-
|{{flag|Georgia}}<ref name=ey/> || 20%
|-
|{{flag|Guernsey}}<ref name=ey/> || 20%{{efn|Applies to Guernsey and [[Alderney]].<ref name=ey/> [[Sark]] does not tax income, but taxes assets at a flat rate with minimum and maximum amounts.<ref>{{cite web |url=https://www.guernseylegalresources.gg/ordinances/sark/t/taxation/direct-taxes-for-2024-sark-ordinance-2023/ |title=Direct Taxes for 2024 (Sark) Ordinance, 2023 |publisher=Guernsey Legal Resources}}</ref>}}
|-
|{{flag|Hungary}}<ref name=ey/> || 15%
|-
|{{flag|Jersey}}<ref name=ey/> || 20%
|-
|{{flag|Kazakhstan}}<ref name=ey/> || 10%
|-
|{{flag|Kurdistan}}<ref name=ey/> || 5%{{efn|The autonomous region of Kurdistan taxes personal income at a flat rate instead of the progressive rates set by the federal government of [[Iraq]].<ref name=ey/>}}
|-
|{{flag|Kyrgyzstan}}<ref>{{cite web |url=https://taxsummaries.pwc.com/kyrgyzstan/individual/taxes-on-personal-income |title=Kyrgyzstan – Individual – Taxes on personal income |publisher=PricewaterhouseCoopers |access-date=1 August 2022 |archive-date=10 April 2023 |archive-url=https://web.archive.org/web/20230410150255/https://taxsummaries.pwc.com/kyrgyzstan/individual/taxes-on-personal-income |url-status=dead }}</ref> || 10%
|-
|{{flag|Moldova}}<ref name=ey/> || 12%
|-
|{{flag|Nauru}}<ref>{{cite web |url=http://ronlaw.gov.nr/nauru_lpms/index.php/act/view/1586 |title=Employment and Services Tax Act 2014 |publisher=Republic of Nauru Law}}</ref> || 20%
|-
|{{flag|North Macedonia}}<ref>{{cite web |url=https://taxsummaries.pwc.com/north-macedonia/individual/taxes-on-personal-income |title=North Macedonia – Individual – Taxes on personal income |publisher=PricewaterhouseCoopers}}</ref> || 10%
|-
|{{flag|Romania}}<ref name=ey/> || 10%
|-
|{{flag|South Ossetia}}<ref>{{cite web |url=http://nalogalania.ru/wp-content/uploads/2017/06/Nalogovyj-kodeks-Respubliki-YUzhnaya-Osetiya.pdf |title=Налоговый кодекс Республики Южная Осетия |trans-title=Tax code of the Republic of South Ossetia |publisher=Committee on Taxes and Duties of the Republic of South Ossetia |language=ru |at=Article 228}}</ref> || 12%
|-
|{{flag|Tajikistan}}<ref>{{cite web |url=https://taxsummaries.pwc.com/tajikistan/individual/taxes-on-personal-income |title=Tajikistan – Individual – Taxes on personal income |publisher=PricewaterhouseCoopers |access-date=1 August 2022 |archive-date=19 March 2024 |archive-url=https://web.archive.org/web/20240319021759/https://taxsummaries.pwc.com/tajikistan/individual/taxes-on-personal-income |url-status=dead }}</ref> || 12%
|-
|{{flag|Transnistria}}<ref>{{cite web |url=https://www.vspmr.org/legislation/laws/zakonodateljnie-akti-pridnestrovskoy-moldavskoy-respubliki-v-sfere-byudjetnogo-finansovogo-ekonomicheskogo-nalogovogo-zakonodateljstva/zakon-pridnestrovskoy-moldavskoy-respubliki-o-podohodnom-naloge-s-fizicheskih-lits.html |title=Закон Приднестровской Молдавской Республики о подоходном налоге с физических лиц  |trans-title=Law of the Pridnestrovian Moldavian Republic on income tax from individuals |publisher=Supreme Council of the Pridnestrovian Moldavian Republic |language=ru |at=Article 15}}</ref> || 15%
|-
|{{flag|Turkmenistan}}<ref>{{cite web |url=https://taxsummaries.pwc.com/turkmenistan/individual/taxes-on-personal-income |title=Turkmenistan – Individual – Taxes on personal income |publisher=PricewaterhouseCoopers |access-date=1 August 2022 |archive-date=17 November 2023 |archive-url=https://web.archive.org/web/20231117210939/https://taxsummaries.pwc.com/turkmenistan/individual/taxes-on-personal-income |url-status=dead }}</ref> || 10%
|-
|{{flag|Ukraine}}<ref name=ey/> || 19.5%{{efn|Composed of a regular tax rate of 18% and a military tax of 1.5%.<ref name=ey/>}}
|-
|{{flag|Uzbekistan}}<ref name=ey/> || 12%
|}

==== Subnational jurisdictions ====
The table below lists jurisdictions where personal income is taxed by multiple government levels, and at least one level uses a flat rate. The tax rates listed are those that apply to income from work, except as otherwise noted. Where a range of rates is listed, it means that the flat rate varies by location, not progressive rates.

{|class="wikitable sortable nowrap" style="font-size:90%; line-height:1.2"
!Country or<br>territory !! National<br>tax rate !! Subnational<br>jurisdictions !! Subnational<br>tax rate !! Subnational<br>jurisdictions !! Subnational<br>tax rate
|-
|{{flag|Denmark}}<ref>{{cite web |url=https://www.statistikbanken.dk/statbank5a/selectvarval/saveselections.asp?MainTable=PSKAT&PLanguage=1&PXSId=121032&ST=ST |title=Local government personal taxation by time, region and tax rate |publisher=Statistics Denmark}}</ref> || {{n/a|progressive}} || [[municipalities of Denmark|all municipalities]]{{efn|In [[Ertholmene]], which is not part of a municipality, there is no municipal tax.<ref>{{cite web |url=https://www.dr.dk/nyheder/politik/kv17/bornholm/beboerne-paa-dansk-oe-maa-ikke-stemme-man-foeler-sig-vel-lidt-udenfor |title=Beboerne på dansk ø må ikke stemme |trans-title=Residents of Danish island cannot vote |publisher=DR |date=21 November 2017 |language=da}}</ref>}} || 23.4 to 26.3%{{efn|name=church|Plus [[church tax]] for members of certain religions, also at a flat rate.}} || {{n/a}} || {{n/a}}
|-
|{{flag|Faroe Islands}}<ref>{{cite web |url=https://www.taks.fo/fo/borgari/gjold-og-agodar/talva-yvir-kommunuskatt-kirkjuskatt-og-barnafradratt/ |title=Talva yvir kommunuskatt, kirkjuskatt og barnafrádrátt 2025 |trans-title=Table of municipal tax, church tax and child deduction 2025 |publisher=TAKS |language=fo}}</ref> || {{n/a|progressive}} || [[municipalities of the Faroe Islands|all municipalities]] || 16 to 21.5%{{efn|name=church}} || {{n/a}} || {{n/a}}
|-
|rowspan=2| {{flag|Finland}}<ref>{{cite web |url=https://www.vero.fi/syventavat-vero-ohjeet/paatokset/47465/kuntien-ja-seurakuntien-tuloveroprosentit-vuonna-2025/ |title=Kuntien ja seurakuntien tuloveroprosentit vuonna 2025 |trans-title=Municipal and church income tax rates in year 2025 |publisher=Tax Administration of Finland |date=20 November 2024 |language=fi}}</ref>{{efn|Welfare services are financed by the national government in [[mainland Finland]] and by the municipalities in [[Åland]]. Accordingly, in Åland the national tax rates are reduced by 12.64[[percentage point|pp]],<ref>{{cite web |url=https://www.finlex.fi/sv/lagstiftning/1992/1535 |title=Inkomstskattelag |trans-title=Income tax law |publisher=Finlex |language=sv |at=Section 124}}</ref> and the municipal tax rates are higher than in mainland Finland. For comparison with mainland Finland, if this reduction applied to the municipal tax rates in Åland, they would be 4.36 to 7.06%.}} || rowspan=2 {{n/a|progressive}} || [[mainland Finland|mainland]] [[municipalities of Finland|municipalities]] || 4.7 to 10.9%{{efn|name=church}} || {{n/a}} || {{n/a}}
|-
|[[Åland]] [[municipalities of Åland|municipalities]] || 17 to 19.7%{{efn|name=church}} || {{n/a}} || {{n/a}}
|-
|rowspan=2| {{flag|Greenland}}<ref>{{cite web |url=https://taxsummaries.pwc.com/greenland/individual/taxes-on-personal-income |title=Greenland – Individual – Taxes on personal income |publisher=PricewaterhouseCoopers}}</ref> || rowspan=2| 10% || [[Administrative divisions of Greenland|all municipalities]] || 26% to 28% || joint municipal tax{{efn|Collected by the national government and distributed to the municipalities.}} || 6%
|-
| unincorporated area{{efn|Set by the national government for the area.}} || 26% || {{n/a}} || {{n/a}}
|-
|{{flag|Iceland}}<ref>{{cite web |url=https://www.samband.is/tekjustofnar |title=Revenue sources |publisher=Icelandic Association of Local Authorities |language=is}}</ref> || {{n/a|progressive}} || [[municipalities of Iceland|all municipalities]] || 12.44 to 14.97% || {{n/a}} || {{n/a}}
|-
|rowspan=8| {{flag|Italy}}<ref>{{cite web |url=https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/download/tabella.htm |title=Regional additional to the personal income tax |publisher=Department of Finance of Italy |language=it}}</ref><ref name=it>{{cite web |url=https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addirpef_newDF/download/tabella.htm |title=Municipal additional to the personal income tax |publisher=Department of Finance of Italy |language=it}}</ref>{{efn|Most municipalities tax income, most using a flat rate but some use progressive rates.<ref name=it/>}} || rowspan=8 {{n/a|progressive}} || {{flag|Abruzzo}} || 1.73% || rowspan=8| [[comune|most municipalities]] || rowspan=8| 0.08 to 1.2%
|-
|{{flag|Aosta Valley}} || 1.23%
|-
|{{flag|Basilicata}} || 1.23%
|-
|{{flag|Calabria}} || 1.73%
|-
|{{flag|Sardinia}} || 1.23%
|-
|{{flag|Sicily}} || 1.23%
|-
|{{flag|Veneto}} || 1.23%
|-
|[[regions of Italy|other regions]] || {{n/a|progressive}}
|-
|{{flag|Japan}}<ref>{{cite web |url=https://www.jetro.go.jp/en/invest/setting_up/section3/page7.html |title=Overview of individual tax system |date=2025 |publisher=Japan External Trade Organization}}</ref> || {{n/a|progressive}} || [[prefectures of Japan|all prefectures]] || 4% || [[municipalities of Japan|all municipalities]] || 6%
|-
|{{flag|Norway}}<ref>{{cite web |url=https://www.skatteetaten.no/en/rettskilder/type/skattedirektoratets-meldinger/forskuddsmeldingen-2025/ |title=Forskuddsmeldingen 2025 |trans-title=Advance notice 2025 |publisher=Norwegian Tax Administration |date=16 December 2024 |language=no}}</ref>{{efn|Also applies to other Norwegian territories except [[Svalbard]].<ref>{{cite web |url=https://www.skatteetaten.no/rettskilder/type/handboker/skatte-abc/gjeldende/j-1-jan-mayen-og-de-norske-bilandene-i-antarktis/J-1.001/ |title=Jan Mayen og de norske bilandene i Antarktis |trans-title=Jan Mayen and the Norwegian dependencies in Antarctica |publisher=Norwegian Tax Administration |language=no}}</ref>}} || {{n/a|progressive}} || [[counties of Norway|all counties]] || 2.65% || [[List of municipalities of Norway|all municipalities]] || 12.75%
|-
|rowspan=2| {{flag|Sweden}}<ref name=ey/><ref name=se>{{cite web |url=https://www.scb.se/en/finding-statistics/statistics-by-subject-area/public-finances/local-government-finances/local-taxes/pong/tables-and-graphs/local-tax-rates-2025-by-municipality/ |title=Local tax rates 2025, by municipality |publisher=Statistics Sweden |date=16 December 2024}}</ref>{{efn|Although every government level uses a flat tax rate, the national tax has a much higher exemption, so the combined tax by all levels is progressive.<ref name=ey/><p>The combined county and municipal tax rate ranges from 28.98 to 35.3%.<ref name=se/> In [[Gotland]], the only municipality handles county and municipal functions, so the county does not tax income and the municipality uses a tax rate similar to the combined county and municipal rate in other municipalities.</p>}} || rowspan=2| 20% || {{flagdeco|Gotland}} [[Gotland County]] || {{n/a}} || [[Gotland Municipality]] || 33.6%
|-
|[[counties of Sweden|other counties]] || 10.83 to 12.38% || [[municipalities of Sweden|all municipalities]] || 16.6 to 23.8%
|-
|rowspan=2| {{flag|Switzerland}}{{efn|All other [[cantons of Switzerland|cantons]] and municipalities use progressive rates.<ref>{{cite web |url=https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-switzerlandhighlights-2024.pdf |title=Switzerland Highlights 2024 |publisher=Deloitte |date=January 2024}}</ref>}} || rowspan=2 {{n/a|progressive}} || {{flag|Obwalden}}<ref>{{cite web |url=https://gdb.ow.ch/app/de/texts_of_law/641.4 |title=Steuergesetz |trans-title=Tax law |publisher=Canton of Obwalden |language=de}}</ref><ref>{{cite web |url=https://www.ow.ch/publikationen/8258 |title=Steuerfüsse 2001-2025 |trans-title=Tax bases 2001–2025 |publisher=Canton of Obwalden |date=5 December 2024 |language=de}}</ref> || 5.85% || [[Obwalden|all municipalities]] || 6.948 to 9.45%{{efn|name=church}}
|-
|{{flag|Uri}}<ref>{{cite web |url=https://www.ur.ch/dienstleistungen/3196 |title=Natürliche Personen – Steuersätze und Tarife 2012–2025 |trans-title=Natural persons – tax rates and tariffs 2012–2025 |publisher=Canton of Uri |language=de}}</ref> || 7.1% || [[Municipalities of the canton of Uri|all municipalities]] || 6.39 to 8.307%{{efn|name=church}}
|-
|{{flag|United Kingdom}}{{efn|The national progressive rates apply to [[England]] and [[Northern Ireland]] without modifications. They are reduced in Wales, whose government adds a flat rate.<ref name=gbw>{{cite web |url=https://gov.wales/welsh-rates-income-tax |title=Welsh Rates of Income Tax |publisher=Welsh Government |date=9 March 2022}}</ref> [[Scotland]] replaces the national rates with its own progressive rates.<ref>{{cite web |url=https://www.gov.uk/scottish-income-tax |title=Income Tax in Scotland |publisher=UK Government}}</ref>}} || {{n/a|progressive}} || {{flag|Wales}}<ref name=gbw/> || 10% || {{n/a}} || {{n/a}}
|-
|rowspan=30| {{flag|United States}}{{efn|All other states, counties and municipalities either use progressive rates or do not tax income.}} || rowspan=30 {{n/a|progressive}} ||rowspan=2| {{flag|Alabama}}{{efn|Most counties and most municipalities in this state do not tax income,<ref>{{cite web |url=https://help.timetrex.com/latest/enterprise/References/USA-State-Taxes/USA-Alabama-Taxes.htm |title=USA state taxes, Alabama |publisher=TimeTrex}}</ref> and all those that do use a flat rate. Where a county or municipal tax exists, the combined rate ranges from 0.5<!--Tarrant--> to 4%<!--Tuskegee 3% + Macon County 1%--> depending on the location.}} ||rowspan=2 {{n/a|progressive}} || [[Macon County, Alabama|Macon County]]<ref name=us-al>{{cite web |url=http://revds.com/taxpayerpdfs/Alabama/taxpayerforms/Occupational%20Withholding%20Tax/Occupational%20Tax%20Return.pdf |title=Occupational Tax Return |publisher=Avenu}}</ref> || 1%
|-
|[[List of cities and towns in Alabama|some municipalities]]<ref name=us-al/><ref>{{cite web |url=https://www.tuskegeealabama.gov/finance-department/files/occupational-tax-form |title=Occupational tax reporting |publisher=City of Tuskegee}}</ref> || 0.5 to 3%
|-
|{{flag|Arizona}}<ref>{{cite web |url=https://azdor.gov/forms/individual |title=Individual Income Tax Forms |publisher=Arizona Department of Revenue}}</ref> || 2.5% || {{n/a}} || {{n/a}}
|-
|{{flag|Colorado}}<ref>{{cite web |url=https://tax.colorado.gov/individual-income-tax-guide |title=Individual Income Tax Guide |publisher=Colorado Department of Revenue}}</ref> || 4.4% || {{n/a}} || {{n/a}}
|-
|{{flag|Delaware}}{{efn|name=most|Most municipalities in this state do not tax income. All those that do use a flat rate.}} || {{n/a|progressive}} || [[Wilmington, Delaware|Wilmington]]<ref>{{cite web |url=https://www.wilmingtonde.gov/home/showdocument?id=462 |title=Earned income tax regulations |publisher=City of Wilmington}}</ref> || 1.25%
|-
|{{flag|Georgia (U.S. state)|name=Georgia}}<ref>{{cite web |url=https://dor.georgia.gov/document/document/2025-employers-tax-guide/download |title=Employer's withholding tax guide 2025 |publisher=Georgia Department of Revenue}}</ref> || 5.39% || {{n/a}} || {{n/a}}
|-
|{{flag|Idaho}}<ref>{{cite web |url=https://tax.idaho.gov/taxes/income-tax/individual-income/online-guide/ |title=Individual Income Tax Basics |publisher=Idaho State Tax Commission}}</ref> || 5.695% || {{n/a}} || {{n/a}}
|-
|{{flag|Illinois}}<ref>{{cite web|url=https://tax.illinois.gov/research/taxrates/income.html |title=Income Tax Rates |publisher=Illinois Department of Revenue}}</ref> || 4.95% || {{n/a}} || {{n/a}}
|-
|{{flag|Indiana}}<ref>{{cite web |url=https://www.in.gov/dor/files/dn01.pdf |title=How to compute withholding for state and county income tax |publisher=Department of Revenue of Indiana}}</ref> || 3% || [[List of counties in Indiana|all counties]] || 0.5 to 3%
|-
|rowspan=2| {{flag|Iowa}}<ref>{{cite web |url=https://revenue.iowa.gov/press-release/2024-10-16/idr-announces-2025-individual-income-tax-brackets-and-interest-rates |title=IDR Announces 2025 Individual Income Tax Brackets and Interest Rates |publisher=Iowa Department of Revenue |date=16 October 2024}}</ref>{{efn|Some counties and most school districts in this state tax income, all using a flat rate. Where a county or school district tax exists, the combined rate ranges from 0.038 to 0.76% depending on the location.<ref name=us-ia>{{cite web |url=https://revenue.iowa.gov/media/4094 |title=Iowa counties, school district numbers, surtax rates for 2024 |publisher=Iowa Department of Revenue}}</ref>}} ||rowspan=2| 3.8% || [[List of counties in Iowa|some counties]]<ref name=us-ia/> || 0.038%
|-
|[[List of school districts in Iowa|most school districts]]<ref name=us-ia/> || 0.038 to 0.76%
|-
|rowspan=2| {{flag|Kansas}}{{efn|No counties or municipalities in this state tax income from work, but some tax interest and dividends, all using a flat rate. Where a county or municipal tax exists, the combined rate ranges from 0.5 to 3% depending on the location.<ref name=us-ks>{{cite web |url=https://www.ksrevenue.gov/pdf/20025.pdf |title=Local intangibles tax return 2025 |publisher=Kansas Department of Revenue}}</ref>}} ||rowspan=2 {{n/a|progressive}} || [[List of counties in Kansas|some counties]]<ref name=us-ks/> || 0.75%{{efn|name=interest|Only applies to interest and dividends. This jurisdiction does not tax income from work.}}
|-
|[[Lists of places in Kansas|some municipalities]]<ref name=us-ks/> || 0.125 to 2.25%{{efn|name=interest}}
|-
|rowspan=3| {{flag|Kentucky}}<ref>{{cite web |url=https://revenue.ky.gov/Forms/Withholding%20Computer%20Formula.pdf |title=2025 Kentucky withholding tax formula |publisher=Kentucky Department of Revenue}}</ref>{{efn|Most counties, some municipalities and some school districts in this state tax income, most using a flat rate but some using regressive rates.<!--Kenton County--> Where a county, municipal or school district tax exists, the combined rate ranges from 0.45<!--Mercer County--> to 3.75%<!--Burkesville 2% + Cumberland County 1.25% + school district 0.5%--> depending on the location.<ref name=us-ky>{{cite web |url=https://web.sos.ky.gov/occupationaltax/ |title=Occupational Taxes |publisher=Kentucky Secretary of State}}</ref>}} ||rowspan=3| 4% || [[List of counties in Kentucky|most counties]]<ref name=us-ky/> || 0.45<!--Mercer County--> to 2.25%<!--Lexington-Fayette County-->
|-
|[[List of cities in Kentucky|some municipalities]]<ref name=us-ky/> || 0.5<!--Benton--> to 2.5%<!--Covington-->
|-
|[[List of school districts in Kentucky|some school districts]]<ref name=us-ky/> || 0.5<!--Warren County--> to 0.75%<!--Louisville-Jefferson County-->
|-
|{{flag|Louisiana}}<ref>{{cite web |url=https://revenue.louisiana.gov/Publications/2024%20Tax%20Reform%20Legislative%20Summaries.pdf |title=2024 Third Extraordinary Session Legislative Summaries |publisher=Louisiana Department of Revenue}}</ref> || 3% || {{n/a}} || {{n/a}}
|-
|{{flag|Maryland}}{{efn|All counties in this state tax income.{{efn|name=baltimore}} Most use a flat rate, but some use progressive rates.}} || {{n/a|progressive}} || [[List of counties in Maryland|most counties]]{{efn|name=baltimore|Including the city of [[Baltimore]], which is equivalent to a county.}}<ref>{{cite web |url=https://www.marylandtaxes.gov/individual/income/tax-info/tax-rates.php |title=Tax Rates |publisher=Comptroller of Maryland}}</ref> || 2.25 to 3.2%
|-
|{{flag|Michigan}}<ref>{{cite web |url=https://www.michigan.gov/taxes/business-taxes/withholding/calendar-year-tax-information |title=Withholding Tax Information by Calendar Year |publisher=Michigan Department of Treasury}}</ref>{{efn|name=most}} || 4.25% || [[List of municipalities in Michigan|some municipalities]]<ref>{{cite web |url=https://www.michigan.gov/taxes/questions/iit/accordion/general/what-cities-impose-an-income-tax |title=What cities impose an income tax? |publisher=Michigan Department of Treasury}}</ref> || 1 to 2.4%
|-
|{{flag|Mississippi}}<ref>{{cite web |url=https://www.dor.ms.gov/individual/tax-rates |title=Tax Rates, Exemptions, and Deductions |publisher=Mississippi Department of Revenue}}</ref> || 4.4% || {{n/a}} || {{n/a}}
|-
|rowspan=2| {{flag|Missouri}}{{efn|name=most}} ||rowspan=2 {{n/a|progressive}} || [[Kansas City, Missouri|Kansas City]]<ref>{{cite web |url=https://www.kcmo.gov/city-hall/departments/finance/earnings-tax |title=Have you paid your KCMO earnings tax? |publisher=Kansas City, Missouri}}</ref> || 1%
|-
|[[St. Louis|Saint Louis]]<ref>{{cite web |url=https://www.stlouis-mo.gov/government/departments/collector/earnings-tax/index.cfm |title=Earnings Tax Department |publisher=City of Saint Louis}}</ref> || 1%
|-
|{{flag|North Carolina}}<ref>{{cite web |url=https://www.ncdor.gov/taxes-forms/tax-rate-schedules |title=Tax Rate Schedules |publisher=North Carolina Department of Revenue}}</ref> || 4.25% || {{n/a}} || {{n/a}}
|-
|rowspan=2| {{flag|Ohio}}{{efn|Most municipalities and some school districts in this state tax income, all using a flat rate. Where a municipal or school district tax exists, the combined rate ranges from 0.25<!--Crestline school district outside municipality--> to 4.5%<!--Oberlin--> depending on the location.<ref name=us-oh-muni>{{cite web |url=https://thefinder.tax.ohio.gov/StreamlineSalesTaxWeb/Download/MuniRateTableInstructions.aspx |title=Municipal Income Tax Rate Database |publisher=Department of Taxation of Ohio}}</ref><ref name=us-oh-sd>{{cite web |url=https://thefinder.tax.ohio.gov/StreamlineSalesTaxWeb/Download/SDRateTableInstructions.aspx |title=School District Income Tax Rate Database |publisher=Department of Taxation of Ohio}}</ref>}} ||rowspan=2 {{n/a|progressive}} || [[List of municipalities in Ohio|most municipalities]]<ref name=us-oh-muni/> || 0.45 to 3%
|-
| [[List of school districts in Ohio|some school districts]]<ref name=us-oh-sd/> || 0.25 to 2%
|-
|{{flag|Oregon}}{{efn|Most counties and municipalities in this state do not tax income. Of those that do, some use a flat rate, and some use progressive rates.<ref name=us-or/>}} || {{n/a|progressive}} || [[Metro (Oregon regional government)|Portland Metro]]<ref name=us-or>{{cite web |url=https://www.portland.gov/revenue/personal-tax |title=Personal Income Tax Filing and Payment Information |publisher=City of Portland, Oregon}}</ref> || 1%
|-
|rowspan=2| {{flag|Pennsylvania}}<ref>{{cite web |url=https://www.revenue.pa.gov/TaxTypes/PIT/Pages/default.aspx |title=Personal income tax |publisher=Pennsylvania Department of Revenue}}</ref>{{efn|Most municipalities and most school districts in this state tax income, all using a flat rate. Where a municipal or school district tax exists, the combined rate ranges from 0.312 to 3.75% depending on the location.<ref name=us-pa>{{cite web |url=https://apps.dced.pa.gov/munstats-public/ReportInformation2.aspx?report=EitWithCollector_Dyn_Excel&type=O |title=EIT / PIT / LST Tax Registers |publisher=Pennsylvania Department of Community and Economic Development}}</ref>}} ||rowspan=2| 3.07% || [[List of municipalities in Pennsylvania|most municipalities]]<ref name=us-pa/> || 0.312 to 3.75%
|-
| [[List of school districts in Pennsylvania|most school districts]]<ref name=us-pa/> || 0.5 to 2.05%
|-
|{{flag|Utah}}<ref>{{cite web |url=https://incometax.utah.gov/paying/tax-rates |title=Tax rates |publisher=Utah State Tax Commission}}</ref> || 4.55% || {{n/a}} || {{n/a}}
|-
|{{flag|Washington}}<ref>{{cite web |url=https://dor.wa.gov/taxes-rates/other-taxes/capital-gains-tax |title=Capital gains tax |publisher=Washington State Department of Revenue}}</ref> || 7%{{efn|Only applies to some types of capital gains. This jurisdiction does not tax income from work.}} || {{n/a}} || {{n/a}}
|}

==== Jurisdictions without permanent population ====
Despite not having a permanent population, some jurisdictions tax the local income of temporary workers, using a flat rate.

{|class="wikitable sortable nowrap" style=line-height:1.2
!Jurisdiction !! Tax rate
|-
|{{flag|British Antarctic Territory}}<ref>{{cite web |url=https://www.bas.ac.uk/wp-content/uploads/2015/04/bat-tax-faqs.pdf |title=Frequently Asked Questions about BAT Tax |publisher=British Antarctic Survey |date=September 2014}}</ref> || 7%
|-
|{{flag|French Southern and Antarctic Lands}}<ref name=tf>{{cite web |url=https://taaf.fr/content/uploads/2019/09/2.-guide_pratique_de_l_hivernant_version_Sept-2019.pdf |title=Guide pratique de l'hivernant dans les Terres australes françaises |trans-title=Practical guide of the winter sojourner in the French Southern Lands |publisher=Administration of the French Southern and Antarctic Lands |date=September 2019 |language=fr}}</ref> || 9%{{efn|6.3% for residents of [[Réunion]].<ref name=tf/>}}
|-
|{{flag|South Georgia and the South Sandwich Islands}}<ref>{{cite web |url=https://laws.gov.gs/wp-content/uploads/2022/07/20170130-Guidance-to-Income-Tax.pdf |title=Guide to the Income Tax Ordinance |publisher=Government of South Georgia and the South Sandwich Islands}}</ref> || 7%
|}

=== Jurisdictions reputed to have a flat tax ===
* {{flag|Anguilla}} does not have a general income tax,<ref>{{cite web |url=https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-anguillahighlights-2025.pdf |title=Anguilla Highlights 2025 |publisher=Deloitte |date=January 2025}}</ref> but it imposes a "Universal Social Levy" on salaries, composed of a portion paid by the employer and another paid by the employee through withholding. Each portion has a flat rate of 3%.<ref>{{cite web |url=https://ird.gov.ai/Services/Tax/usl |title=Universal Social Levy |publisher=Inland Revenue Department of Anguilla}}</ref> This tax is in addition to a mandatory contribution to social security.<ref>{{cite web |url=http://www.ssbai.com/contributions.php |title=Social Security Contributions |publisher=Anguilla Social Security Board}}</ref>
* {{flag|Azerbaijan}} imposes progressive tax rates of 14% and 25% on income from employment in the oil and gas and public sectors, but a flat tax rate of 14% on income from employment in other sectors and on investment income. It also imposes a flat tax rate of 20% on business income.<ref name=ey/>
* {{flag|British Virgin Islands|name=The British Virgin Islands}} do not have a general income tax,<ref>{{cite web |url=https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-britishvirginislandshighlights-2024.pdf |title=British Virgin Islands Highlights 2024 |publisher=Deloitte |date=January 2024}}</ref> but impose a payroll tax on salaries, composed of a portion paid by the employer and another paid by the employee through withholding. The employee portion has a flat rate of 8%.<ref>{{cite web |url=http://www.bvi.gov.vg/content/payroll-tax |title=Payroll Tax |publisher=Government of the British Virgin Islands}}</ref> This tax is in addition to mandatory contributions to social security and national health insurance.<ref>{{cite web |url=https://www.vissb.vg/contributions/ |title=Contributions |publisher=British Virgin Islands Social Security Board}}</ref><ref>{{cite web |url=http://vinhi.vg/wp-content/nhi/NHI-Brochure.pdf |title=National Health Insurance |publisher=British Virgin Islands National Health Insurance}}</ref>
* {{flag|Saudi Arabia}} does not have a general income tax, but it imposes [[zakat]] (wealth tax) on the business assets of residents who are nationals of [[Gulf Cooperation Council|GCC]] countries, and income tax on the business income of residents who are not nationals of GCC countries and of nonresidents. Zakat has a flat rate of 2.5%, and income tax has a flat rate of 20%.<ref name=ey/>
* {{flag|United Arab Emirates|name=The United Arab Emirates}} do not have a general income tax, but tax business income exceeding a threshold at a flat rate of 9%.<ref>{{cite web |url=https://taxsummaries.pwc.com/united-arab-emirates/individual/taxes-on-personal-income |title=United Arab Emirates – Individual – Taxes on personal income |publisher=PricewaterhouseCoopers}}</ref>

=== Jurisdictions that had a flat tax ===
* {{flag|Albania}} introduced a flat tax of 10% on personal income in 2008, and replaced it with two rates of 13% and 23% in 2014.<ref>{{cite web |url=https://flattaxes.blogspot.com/2009/01/flat-tax-at-work-in-albania-year-one.html |title=The Flat Tax at Work in Albania: Year One |publisher=Alvin Rabushka |date=21 January 2009}}</ref><ref>{{cite web |url=https://flattaxes.blogspot.com/2013/12/albania-abandons-its-flat-tax.html |title=Albania Abandons Its Flat Tax |publisher=Alvin Rabushka |date=29 December 2013}}</ref>
* {{flag|Artsakh}} introduced a flat tax of 21% on personal income in 2014, reduced to 20% in 2019, 15% in 2021, 14% in 2022, and 13% in 2023.<ref>{{cite web |url=http://www.nankr.am/hy/558 |title=Եկամտային հարկի մասին |trans-title=On income tax |publisher=National Assembly of Artsakh |date=28 December 2013 |language=hy |at=Article 11 |archive-url=https://web.archive.org/web/20231103042347/http://www.nankr.am/hy/558 |archive-date=3 November 2023}}</ref><ref>{{cite web |url=http://www.nankr.am/hy/3404 |title=«Եկամտային հարկի մասին» ԼՂՀ օրենքում փոփոխություններ և լրացումներ կատարելու մասին |trans-title=On making changes and additions to the law of the Republic of Nagorno-Karabakh "On income tax" |publisher=National Assembly of Artsakh |date=1 July 2019 |language=hy |at=Article 2 |archive-url=https://web.archive.org/web/20231204153819/http://www.nankr.am/hy/3404 |archive-date=4 December 2023}}</ref><ref>{{cite web |url=http://www.nankr.am/hy/3998 |title=«Եկամտային հարկի մասին» օրենքում փոփոխություններ եվ լրացումներ կատարելու մասին |trans-title=On making changes and additions to the law "On income tax" |publisher=National Assembly of Artsakh |date=19 February 2021 |language=hy |at=Article 3 |archive-url=https://web.archive.org/web/20231103042348/http://www.nankr.am/hy/3998 |archive-date=3 November 2023}}</ref> In 2024, the country was dissolved and reintegrated into Azerbaijan.
* {{flag|Belarus}} introduced a flat tax of 12% on personal income in 2009,<ref>{{cite web |url=https://www.loc.gov/item/global-legal-monitor/2009-07-30/belarus-flat-taxation-system-introduced/ |title=Belarus: Flat Taxation System Introduced |publisher=Library of Congress |date=30 July 2009}}</ref> increased to 13% in 2015.<ref>{{cite web |url=https://www.gb.by/izdaniya/glavnyi-bukhgalter/podokhodnyi-nalog-2015-uvelicheny-razmer |title=Подоходный налог-2015: увеличены размеры ставки налога и налоговых вычетов |trans-title=Income tax 2015: tax rates and tax deductions increased |author=Валентин Жуков |publisher=Главный Бухгалтер |date=3 January 2015 |language=ru}}</ref> It introduced a second higher rate of 25% in 2024.<ref>{{cite web |url=https://neg.by/novosti/otkrytj/izmenenija-nk-2024-vvedena-progressivnaja-sistema-nalogooblozhenija/ |title=Введена прогрессивная система налогообложения: опубликованы важные изменения в Налоговый кодекс на 2024 год |trans-title=A progressive taxation system has been introduced: important changes to the Tax Code for 2024 have been published |publisher=Экономическая Газета |date=30 December 2023 |language=ru}}</ref>
* {{flag|Czech Republic}} introduced a flat tax of 15% on personal income in 2008. However, this tax also applied to employer contributions to social security and health insurance, for an effective tax rate of about 20% on income from work up to the contribution limit.<ref>{{cite web |url=https://www.podnikatel.cz/clanky/zdaneni-prijmu-v-roce-2009/ |title=Daně v roce 2009 klesnou jen nepatrně, nepolepšíme si |trans-title=Taxes in 2009 will fall only slightly, we will not improve |publisher=Podnikatel.cz |date=30 October 2008 |language=cs}}</ref> In 2013, a tax of 7% was added to income from work above the contribution limit, for an effective second rate of 22%.<ref>{{cite web |url=https://home.kpmg/xx/en/home/insights/2014/01/czech-republic-income-tax.html |title=Czech Republic – Income Tax |publisher=KPMG |date=31 January 2020 |archive-url=https://web.archive.org/web/20210726061656/https://home.kpmg/xx/en/home/insights/2014/01/czech-republic-income-tax.html |archive-date=26 July 2021}}</ref> In 2021, the tax rates became 15 and 23%, both applying to all types of income and no longer to employer contributions.<ref>{{cite web |url=https://www.mesec.cz/danovy-portal/dan-z-prijmu/superhruba-mzda/ |title=Superhrubá mzda |trans-title=Supergross wage |publisher=Měšec.cz |language=cs}}</ref><ref>{{cite web |url=https://home.kpmg/xx/en/home/insights/2021/01/flash-alert-2021-036.html |title=Czech Republic – What's New for Employers and Employees in 2021? |publisher=KPMG |date=22 January 2021}}</ref>
* {{flag|Grenada}} had a flat tax of 30% on personal income until 2014, when it introduced a second lower rate of 15%.<ref>{{cite web |url=https://drive.google.com/file/d/0B-zhRw2s7oXgekMwQmgwVU1xY0U/view |title=Income Tax (Amendment) Order, 2014 |publisher=Grenada Inland Revenue Division |at=Article 5}}</ref>
* {{flag|Guyana}} had a flat tax of 30% on personal income until 2017, when it replaced it with progressive rates of 28% and 40%.<ref>{{cite web |url=http://parliament.gov.gy/publications/acts-of-parliament/income-tax-amendmentact-2017/ |title=Income Tax (Amendment) Act 2017 |publisher=Parliament of Guyana |at=Articles 7 and 8}}</ref>
* {{flag|Hong Kong}} introduced a standard tax of 10% on personal income in 1947, as a maximum alternative to progressive rates. The standard rate was increased to 12.5% in 1950, 15% in 1966, and had temporary increases up to 17% in 1984–1989 and up to 16% in 2003–2008. In 2024, it introduced a second higher rate of 16% in the standard tax.<ref>{{cite web |url=https://www.elegislation.gov.hk/hk/cap112 |title=Inland Revenue Ordinance |publisher=Hong Kong e-Legislation |at=Article 13, schedules 1 and 2}}</ref>
* {{flag|Iceland}} introduced a national flat tax on personal income in 2007, at a rate of 22.75%. With the additional municipal tax, which was already flat, the total tax rate was up to 36%.<ref>{{cite web |url=http://www.cato.org/publications/commentary/iceland-comes-cold-flat-tax-revolution |title=Iceland Comes in From the Cold With Flat Tax Revolution |publisher=The Business |date=21 March 2007}}</ref> In 2010, Iceland replaced its national flat tax with progressive rates of 24.1% to 33%. With the additional municipal tax, which remained flat, the top rate became 46.28%.<ref>{{cite web |url=https://flattaxes.blogspot.com/2010/03/iceland-abandons-flat-tax.html |title=Iceland abandons the flat tax |publisher=Alvin Rabushka |date=16 March 2010}}</ref>
* {{flag|Jamaica}} had a flat tax of 25% on personal income until 2010, when it introduced additional higher rates of 27.5% and 33%. It restored the flat tax of 25% in 2011, and introduced a second higher rate of 30% in 2016.<ref>{{cite web |url=https://www.jamaicatax.gov.jm/documents/10194/31132/Income+Tax+Exemption+2003+-2018+-Jan+2018.pdf |title=Income tax rates, thresholds and exemptions 2003-2018 |publisher=Tax Administration Jamaica}}</ref>
* {{flag|Latvia}} introduced a flat tax of 25% on personal income in 1997.<ref name=4liberty>{{cite web |url=http://4liberty.eu/flat-tax-reforms/ |title=Flat tax reforms |publisher=4Liberty.eu |date=6 March 2013}}</ref> The rate was changed to 23% in 2009, 26% in 2010, 25% in 2011, 24% in 2013, and 23% in 2015.<ref>{{cite book |url=https://books.google.com/books?id=1jY0CwAAQBAJ |title=Economics, Social Sciences and Information Management |editor-last1=Ford Lumban Gaol |editor-last2=Fonny Hutagalung |last1=Janis Grasis |last2=Juris Bojārs |chapter=Necessity of the introduction of the progressive income tax system: A case of Latvia |page=85 |date=March 2015 |publisher=[[CRC Press]] |isbn=978-1-138-02876-0}}</ref> In 2018, Latvia replaced its flat tax with progressive rates of 20%, 23% and 31.4%.<ref>{{cite web |url=https://www.tax-news.com/news/Latvian_Parliament_Adopts_Tax_Reform____74901.html |title=Latvian parliament adopts tax reform |publisher=Tax-News |date=3 August 2017 |url-status=usurped |archive-url=https://web.archive.org/web/20180216204355/https://www.tax-news.com/news/Latvian_Parliament_Adopts_Tax_Reform____74901.html |archive-date=16 February 2018}}</ref>
* {{flag|Lithuania}} introduced a flat tax of 33% on personal income in 1995.<ref name=4liberty/> The rate was changed to 27% in 2006, 24% in 2008, and 15% in 2009. In 2019, Lithuania replaced its flat tax with progressive rates of 20% and 27%. In 2020, the second rate was increased to 32%.<ref>{{cite web |url=https://www.oecd.org/ctp/tax-policy/personal-income-tax-rates-explanatory-annex.pdf |title=OECD tax database explanatory annex |publisher=OECD |date=May 2023 |pages=26–27}}</ref>
* {{flag|Madagascar}} had a flat tax of 20% on personal income until 2021, when it introduced additional lower rates of 5, 10 and 15%.<ref>{{cite web |url=https://fr.allafrica.com/stories/202102100576.html |title=Madagascar: Fiscalité – Un nouveau mode de calcul de l'IRSA |trans-title=Madagascar: Tax – A new calculation mode of income tax |publisher=AllAfrica |date=10 February 2021 |language=fr}}</ref>
* {{flag|Mauritius}} introduced a flat tax rate of 15% on personal income in 2009.<ref>{{cite web |url=http://www.hoover.org/research/russianecon/essays/5222856.html |title=Flat and Flatter Taxes Continue to Spread Around the Globe |author=Alvin Rabushka |publisher=Hoover Institution |date=16 January 2007 |archive-url=https://web.archive.org/web/20070707094006/http://www.hoover.org/research/russianecon/essays/5222856.html |archive-date=7 July 2007}}</ref> In 2017, it introduced an additional "solidarity levy" of 5% on high income, for a combined top rate of 20%.<ref>{{cite web |url=http://www.mra.mu/download/CircularLetter020817.pdf |title=Income Tax – Pay As You Earn (PAYE) |publisher=Mauritius Revenue Authority |date=1 August 2017 |archive-url=https://web.archive.org/web/20171215102700/http://www.mra.mu/download/CircularLetter020817.pdf |archive-date=15 December 2017}}</ref> In 2018, it introduced an additional lower rate of 10%.<ref>{{cite web |url=http://www.mra.mu/download/CircularLetterPAYE1819.pdf |title=Income Tax – Pay As You Earn (PAYE) |publisher=Mauritius Revenue Authority |date=3 August 2018 |archive-url=https://web.archive.org/web/20181024153110/http://www.mra.mu/download/CircularLetterPAYE1819.pdf |archive-date=24 October 2018}}</ref>
* {{flag|Mongolia}} had a flat tax of 10% on personal income until 2023, when it introduced additional higher rates of 15 and 20%.<ref>{{cite web |url=https://assets.kpmg.com/content/dam/kpmg/mn/pdf/2023/changes-in-tax-and-other-legislations-for-2023-.pdf |title=Changes in tax and other legislations for the 2023 year |publisher=KPMG |date=January 2023}}</ref>
* {{flag|Montenegro}} introduced a flat tax of 15% on personal income in 2007, reduced to 12% in 2009 and 9% in 2010. It introduced a second higher rate of 15% in 2013, reduced to 13% in 2015, 11% in 2016, and eliminated in 2020, thus returning to a flat tax of 9%.<ref>{{cite web |url=https://www.esap.online/download/docs/ESAP-Social-Rights-Pillar-Report-Montenegro.pdf/d2ba6a32a18be29662d2245a721cc2c1.pdf |title=2021 review on Montenegro |publisher=Regional Cooperation Council}}</ref> It reintroduced a second higher rate of 15% in 2022.<ref>{{cite web |url=https://home.kpmg/us/en/home/insights/2022/01/tnf-montenegro-amendments-individual-income-tax-labor-laws.html |title=Montenegro: Amendments to individual income tax and labor laws effective 1 January 2022 |publisher=KPMG |date=19 January 2022 |archive-url=https://web.archive.org/web/20231203215533/https://kpmg.com/us/en/home/insights/2022/01/tnf-montenegro-amendments-individual-income-tax-labor-laws.html |archive-date=3 December 2023}}</ref>
* {{flag|Russia}} introduced a flat tax of 13% on personal income in 2001, and a second higher rate of 15% in 2021.<ref>{{cite web |url=https://www.imf.org/external/pubs/ft/wp/2005/wp0516.pdf |title=The Russian Flat Tax Reform |publisher=International Monetary Fund |date=January 2005}}</ref><ref name=ru>{{cite web |url=https://www.lexology.com/library/detail.aspx?g=26aed5da-0027-4204-8e98-89c3e87c6882 |title=Russian Federation: Russia raises individual income tax for high earners to 15% as of 2021 |publisher=Lexology |date=1 December 2020}}</ref>
* {{flag|Saint Helena}} introduced a flat tax of 25% on personal income in 2012, and replaced it with two rates of 26% and 31% in 2015.<ref>{{cite web |url=https://flattaxes.blogspot.com/2013/11/st-helena-adopts-25-flat-tax.html |title=St. Helena Adopts a 25% Flat Tax |publisher=Alvin Rabushka |date=3 November 2013}}</ref><ref>{{cite web |url=http://www.sainthelena.gov.sh/wp-content/uploads/2013/01/Income-Tax-Ordinance-310712-1.pdf |title=Income Tax Ordinance |publisher=Government of Saint Helena |archive-url=https://web.archive.org/web/20160919181148/http://www.sainthelena.gov.sh/wp-content/uploads/2013/01/Income-Tax-Ordinance-310712-1.pdf |archive-date=19 September 2016}}</ref>
* {{flag|Seychelles}} had a flat tax of 15% on personal income until 2018, when it introduced additional higher rates of 20% and 30%.<ref>{{cite web |url=https://www.orbitax.com/news/archive.php/Seychelles-Introduces-New-Prog-31306 |title=Seychelles introduces new progressive individual income tax from June 2018 |publisher=Orbitax |date=22 May 2018 |archive-url=https://web.archive.org/web/20220124172306/https://www.orbitax.com/news/archive.php/Seychelles-Introduces-New-Prog-31306 |archive-date=24 January 2022}}</ref>
* {{flag|Slovakia}} introduced a flat tax of 19% on personal income in 2004, and a second higher rate of 25% in 2013.<ref>{{cite web |url=https://flattaxes.blogspot.com/2012/12/flat-tax-roundup-december-2012.html |title=Flat tax roundup December 2012 |publisher=Alvin Rabushka |date=29 December 2012}}</ref>
* {{flag|Trinidad and Tobago}} had a flat tax of 25% on personal income until 2017, when it introduced a second higher rate of 30%.<ref>{{cite web |url=https://oxfordbusinessgroup.com/overview/letter-law-comprehensive-review-tax-framework |title=Trinidad & Tobago's recent tax changes and regulations |date=11 July 2017 |publisher=Oxford Business Group}}</ref>
* {{flag|Tuvalu}} had a flat tax of 30% on personal income until 2009, when it introduced a second lower rate of 15%.<ref>{{cite web |url=https://tuvalu-legislation.tv/cms/images/LEGISLATION/PRINCIPAL/1992/1992-0005/1992-0005_1.pdf |title=Income Tax Act |publisher=Tuvalu Legislation |edition=2008 revised |at=Schedule 6}}</ref><ref>{{cite web |url=https://tuvalu-legislation.tv/cms/images/LEGISLATION/AMENDING/2008/2008-0010/2008-0010.pdf |title=Income Tax (Amendment) Act 2008 |publisher=Tuvalu Legislation |at=Article 15}}</ref>

==== Subnational jurisdictions ====
* {{flag|Alberta}} introduced a flat tax of 10% on personal income in 2001, and additional higher rates of 12, 13, 14 and 15% in 2016.<ref>{{cite web |url=https://www.macleans.ca/economy/economicanalysis/the-winners-and-losers-if-alberta-returns-to-a-flat-tax-system/ |title=The winners and losers if Alberta returns to a flat tax system |publisher=Maclean's |date=9 May 2018}}</ref> This flat tax was in addition to the progressive rates imposed by the federal government of [[Canada]].
* {{flag|Massachusetts}} introduced a flat tax of on personal income in 1917. The general rate was initially 1.5% and was changed many times, reaching a maximum of 6.25% in 1990 and 5% in 2020. Different flat rates applied to some types of investment income.<ref>{{cite web |url=https://marbleheadbeacon.com/ballot-question-one-fair-share-amendment-or-unfair-tax-hike |title=Ballot Question One: Fair Share Amendment or Unfair Tax Hike? |publisher=Marblehead Beacon |date=3 October 2022}}</ref> In 2023, the state introduced a surtax of 4% on higher income, thus ending its flat tax system.<ref>{{cite web |url=https://taxfoundation.org/2023-state-tax-changes |title=State Tax Changes Taking Effect January 1, 2023 |publisher=Tax Foundation |date=22 December 2022}}</ref> During its existence, this flat tax was in addition to the progressive rates imposed by the federal government of the [[United States]].
* {{flag|New Hampshire}} introduced a flat tax on interest and dividends in 1923, at the average property tax rate imposed by [[List of municipalities in New Hampshire|municipalities in the state]].<ref>{{cite book |url=https://books.google.com/books?id=48JGAQAAIAAJ |title=The Public Laws of the State of New Hampshire |author=Government of New Hampshire |date=1925 |page=258 |publisher=Clarke Press }}</ref> The rate was fixed at 4.25% in 1956, changed to 5% in 1977, 4% in 2023, 3% in 2024, and the tax was repealed in 2025.<ref>{{cite web |url=https://sos.nh.gov/media/4vrbqdju/003e-gc-agenda-101321.pdf |title=2021 Annual Report |publisher=New Hampshire Department of Revenue Administration |date=28 September 2021}}</ref><ref>{{cite web |url=https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax |title=Interest and Dividends Tax |publisher=New Hampshire Department of Revenue Administration}}</ref> This flat tax was in addition to the progressive rates imposed by the federal government of the United States.
* {{flag|Tennessee}} introduced a [[Hall income tax|flat tax on interest and dividends]] in 1929, at a rate of 5%. The rate was changed to 6% in 1937, 5% in 2016, 4% in 2017, 3% in 2018, 2% in 2019, 1% in 2020, and the tax was repealed in 2021.<ref>{{cite web |url=https://www.tn.gov/content/dam/tn/tacir/documents/Hall_Income_Tax.pdf |title=Hall Income Tax Distributions and Local Government Finances |publisher=Tennessee Advisory Commission on Intergovernmental Relations |date=April 2004}}</ref><ref>{{cite web |url=https://www.tn.gov/content/dam/tn/revenue/documents/notices/income/income17-09.pdf |title=Hall Income Tax Notice |publisher=Tennessee Department of Revenue |date=May 2017}}</ref> This flat tax was in addition to the progressive rates imposed by the federal government of the United States.

== See also ==
* [[Consumption tax]]
* [[Excess burden of taxation]] (or more broadly [[deadweight loss]])
* [[FairTax]]
* [[Fiscal drag]] (also known as Bracket creep)
* [[Georgism]]
* [[Income tax]]
* [[Kemp Commission]]
* [[Land value tax]]
* [[Negative income tax]]
* [[Optimal tax]]
* [[Progressive tax]]
* [[Regressive tax]]
* [[Sales tax]]
* [[Single tax]]
* [[Taxable income elasticity]] (also known as Laffer Curve)
* [[Value added tax]]
* [[9–9–9 Plan]]

== Notes ==
{{Notelist}}

== References ==
{{Reflist|30em}}
* [[Steve Forbes]], 2005. ''Flat Tax Revolution''. Washington: Regnery Publishing. {{ISBN|0-89526-040-9}}
* [[Robert Hall (economist)|Robert Hall]] and [[Alvin Rabushka]], 1995 (1985). ''[https://web.archive.org/web/20050224084602/http://www-hoover.stanford.edu/publications/books/flattax.html The Flat Tax]''. Hoover Institution Press.
* Richard Parncutt, 2006–2010. Free enterprise without poverty: Effectively progressive income tax.''[https://web.archive.org/web/20110514152858/http://www.uni-graz.at/~parncutt/BIFT2.html]''.
* Anthony J. Evans, "[https://web.archive.org/web/20070808181054/http://www.openrepublic.org/open_republic/20050701_vol1_no1/articles/20050619_ft.htm Ideas and Interests: The Flat Tax]" ''Open Republic'' 1(1), 2005

== External links ==
{{Wikiquote|Taxation}}
* {{unfit|1=[https://web.archive.org/web/20170207000153/http://www.heritage.org/taxes/report/the-laffer-curve-past-present-and-future The Laffer Curve: Past, Present and Future]}}: A detailed examination of the theory behind the Laffer curve, and many case studies of tax cuts on government revenue in the United States
* [http://www.econtalk.org/archives/2007/04/rabushka_on_the.html Podcast of Rabushka discussing the flat tax]: Alvin Rabushka discusses the flat tax with [[Russell Roberts (economist)|Russ Roberts]] on [[EconTalk]].
* [https://web.archive.org/web/20101008222858/http://politalkshow.com/2010/09/20/episode-96-the-flat-tax/ Podcast of Rabushka discussing the flat tax]: Alvin Rabushka discusses the flat tax on [http://politalkshow.com/ PoliTalk].
* [http://freedomandprosperity.org/2010/videos/the-flat-tax-how-it-works-and-why-it-is-good-for-america/ The Flat Tax: How it Works and Why it is Good for America]

{{Authority control}}

[[Category:Taxation and redistribution]]