For developed countries that already have capital and a track record of inward investment, “the appeal of the flat tax is consequently less,” as a report by the International Monetary Fund concludes.
Para los países desarrollados que ya cuentan con capital y un historial de inversiones extranjeras, “el atractivo del impuesto de tasa única, consiguientemente, es menor”, tal como indica un informe del Fondo Monetario Internacional.