id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
faba-66	Rumen, Brussarski	The Bulgarian Flat Tax is No Longer What It Was	2021	11	.pdf	application/pdf	5402	249	68	Keywords: personal income tax, flat tax *Address Correspondence: E-mail : rbrusarski@unwe.bg Brussarski Rumen / Finance, Accounting and Business Analysis 3 (1) 2021 2 INTRODUCTION Personal income tax is a key fiscal instrument and a powerful tool for socio-economic regulation in the developed world. Their ideas are put to practice two to three decades later and the number of tax brackets and the maximum marginal tax rates are fall sharply.9 In the 1980s, American economists Robert Hall and Alvin Rabushka developed a concept for an integrated flat tax to replace personal income tax and corporate tax in the United States.10 The flat tax of Hall and Rabushka is a system of two taxes – payroll tax and business tax.	cache/faba-66.pdf	txt/faba-66.txt