In 1994, it became one of the first countries in the world to adopt a flat tax, with a uniform rate of 26% regardless of personal income.
I've heard elsewhere that Alvin Rabushka and [Robert Hall](https://en.wikipedia.org/wiki/Robert_Hall_(economist)) helped implement flat taxes in Eastern Europe at the end of the Cold War. How instrumental were these American economists in pushing tax reform Eastern Europe? (I'm reminded of Jeff Sachs, who "pulled an all-nighter, and [wrote] a plan for transforming Poland from a communist, central-planned economy to a market economy".)
Was the switch to a flat tax popular at the time? How different was the previous system? What was the role of Hall and Rabushka--more like consultants, or more like salesmen? Was there negative reaction in Estonia to foreign influence?
I'm curious because the flat tax has gotten little traction outside academia in the United States, where these guys are from.
Estonia only regained its independence in 1991 after which there was a lot of legislation to work out to replace the hastily formed "placeholder" laws.
Since at the time, progressive tax was associated with soviet rule and the flat tax system was inspired by western academics (especially a book written by some american professor, can't remember the name), it was a pretty easy sale to the general public.
A lot of far out ideas got an easy pass through legislature at the time, reindependence hype stronk.