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Author: Mr.Vito Tanzi Publisher: International Monetary Fund ISBN: 1451921055 Category : Business & Economics Languages : en Pages : 28
Book Description
The transition from a command to a market economy requires profound reforms of the tax system. Such a transition will put downward pressures on the level of taxation at a time when public expenditure remains high. This paper outlines the main characteristics of the tax systems in centrally-planned economies. It describes recent changes in those tax systems. Finally, it discusses the major difficulties that will be faced, and the errors that must be avoided, during the transition.
Author: Mr.Vito Tanzi Publisher: International Monetary Fund ISBN: 1451921055 Category : Business & Economics Languages : en Pages : 28
Book Description
The transition from a command to a market economy requires profound reforms of the tax system. Such a transition will put downward pressures on the level of taxation at a time when public expenditure remains high. This paper outlines the main characteristics of the tax systems in centrally-planned economies. It describes recent changes in those tax systems. Finally, it discusses the major difficulties that will be faced, and the errors that must be avoided, during the transition.
Author: Vito Tanzi Publisher: ISBN: Category : Languages : en Pages : 28
Book Description
The transition from a command to a market economy requires profound reforms of the tax system. Such a transition will put downward pressures on the level of taxation at a time when public expenditure remains high. This paper outlines the main characteristics of the tax systems in centrally-planned economies. It describes recent changes in those tax systems. Finally, it discusses the major difficulties that will be faced, and the errors that must be avoided, during the transition.
Author: Centre for Co-operation with European Economies in Transition Publisher: Organization for Economic ISBN: 9789264135758 Category : Europe, Central Languages : en Pages : 458
Author: Mr.Vito Tanzi Publisher: International Monetary Fund ISBN: 9781557752758 Category : Business & Economics Languages : en Pages : 404
Book Description
The IMF has been a major participant in the challenge of transforming many African, Asian, and European countries from centrally planned to market economies. The authors of this book, mainly staff members of the IMF, have distilled their firsthand experience with fiscal reform in transition economies into 15 case studies of these countries. In doing so they analyze issues of privatization, fiscal federalism, social safety nets, and the net worth of the Soviet Union. The editor of the volume is Vito Tanzi, Director of the IMF's Fiscal Affairs Department.
Author: Jane H. Malme Publisher: World Bank Publications ISBN: 9780821349830 Category : Business & Economics Languages : en Pages : 116
Book Description
This book details the context within which policy decisions and objectives for the property tax system are made in the transitional economies of Central and Eastern Europe. It shows how these policy decisions evolve as a part of the transitional reforms still in process. This book offers the chance to review the experiences of transitional countries in initiating and implementing fiscal instruments during a decade of enormous transformations. The research for the case studies, included in this book, was sponsored by the Lincoln Institute of Land Policy.
Author: James Alm Publisher: Springer Science & Business Media ISBN: 9780387299129 Category : Business & Economics Languages : en Pages : 498
Book Description
This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book’s general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added tax, the property tax), how to consider the politics and administrative aspects of tax reform, and how to combine the separate insights into comprehensive tax reform.
Author: Jorge Martinez-Vazquez Publisher: ISBN: Category : Languages : en Pages : 0
Book Description
As the governments of countries in Eastern Europe and the former Soviet Union continue to grapple with the challenges of transition, many significant policy developments have already taken place over the past six years, developments of interest to policymakers and economists alike. Conditions in these Countries in Transition (CITs) have presented a formidable challenge to reformers, a challenge that has been met with bold, rapid action in some cases; timid, tepid response in others. Now, as CITs enter the seventh year of transition, perhaps lessons can be drawn from their experience which may be of value in the future to those countries that will, in time, be in transition from socialist to market-based economic systems. The goal of this paper is to review the transition experience in tax reform over the past six years, offer a preliminary evaluation of the impact of different approaches to tax reform, and extract lessons from the successes and failures of this experience. The rest of the paper is organized as follows. We start with a brief review of tax systems in socialist planned economies in Section 2, and then move on to an examination of the enduring legacy of tax systems under central planning in Section 3. Many of the failures, problems, and idiosyncrasies of the reform efforts during the transition can be traced to the past, when these tax systems started. In Section 4, we review the two general paradigms for reform that policymakers faced early on in the transition: the adoption wholesale of a western-type, modern tax system or a tax system adapted to transition economies. Many of the current problems in the fiscal arena can be partially attributed to the scope, pace, and stability of the reform process. In Section 5 we offer a short description of the evaluation and current structure of tax systems in CITs. In Section 6 we make a preliminary attempt to quantify the impact of different approaches to tax reform on economic performance of CITs. In Section 7, we summarize the lessons from tax reform in CITs. While no strategy could be comprehensive and infallible, there are lessons to extract from the concrete experiences, relatively better practices and mistakes of CITs for the remaining centrally-planned economies when they in turn embark upon comprehensive market reform.
Author: Paul Bernd Spahn Publisher: Springer ISBN: 1349141097 Category : Business & Economics Languages : en Pages : 259
Book Description
Governments need to know how much revenue their tax systems will raise, who will pay tax and what the effects on the incentives to save, work and invest will be. This book draws on the experience of tax modelling in western European economies and economies in transition to show the range of techniques involved from 'back of the envelope' calculations to sophisticated econometrics. Personal and corporate income taxes are considered, as well as the essential task of developing an appropriate database.
Author: Slawomir P. Walenczykowski Publisher: ISBN: 9781423508281 Category : Languages : en Pages : 75
Book Description
Starting with Hungary in 1984 and followed thereafter by other countries in Eastern Europe and former Soviet Union, the process of transition from centrally planned socialist economies to market oriented economies has been characterized by uneven performance. Poland, Hungary, Czech Republic, and Slovenia have each made significant progress in economic, political and judicial reforms while Russia, and many other countries of the former Soviet Union have lagged in implementing broad economic and political reforms and their economic performance has suffered as a result. Other countries from Central and Eastern Europe are placed between those two extremes. The objective of my thesis is to examine the development of effective and efficient tax systems in the transitional economies and the influence of tax reform on economic performance. Without an effective tax system the state is unable to collect revenues for financing government expenditures; 'gray zones' develop in the economy, which discourage investors and private entrepreneurs; and the rule of law diminishes over time. Without systemic tax reform economic growth will slow or decline; the social costs of reform will increase; and political pressure will mount to slow or reverse reforms.
Author: Mr.Vito Tanzi
Author: Mr.Vito Tanzi
Author: Vito Tanzi
Author: Centre for Co-operation with European Economies in Transition
Author: OECD
Author: Mr.Vito Tanzi
Author: Jane H. Malme
Author: James Alm
Author: Jorge Martinez-Vazquez
Author: Paul Bernd Spahn
Author: Slawomir P. Walenczykowski