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.
Les autres pays ayant adopté un impôt uniforme sont des petits ou des micro-États : la Jamaïque, les Tuvalu, la Grenade, l'île Maurice, le Timor oriental, le Belize, et les Seychelles.