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Author: János Kornai Publisher: Cambridge University Press ISBN: 9780521774888 Category : Business & Economics Languages : en Pages : 310
Book Description
The essays in this volume, first published in 2001, examine fiscal policy-making and providing for social welfare in post-socialist countries.
Author: Luigi Bernardi Publisher: Routledge ISBN: 1134270739 Category : Business & Economics Languages : en Pages : 227
Book Description
Building on the work carried out in the 2004 Routledge book, Tax Systems and Tax Reforms in Europe, an international team of contributors now turn their attention to the new EU member states. The book compares conditions in the new and potential EU Member states to those in the long-standing EU countries. Topics covered include: * A Comparative View of Taxation in the EU and in New Members * Tax Policy in EU New Members * Tax Policy in New Members under the Stability Pact * Tax Administration and the Black Economy. As well as investigating countries such as the Czech Republic, Estonia and the Baltics, Hungary, Poland and Slovenia, this outstanding book contains a foreword by Vito Tanzi and will be a valuable resource for postgraduates and professionals in the fields of economics, politics, finance and European studies.
Author: Luigi Bernardi Publisher: Routledge ISBN: 1134352778 Category : Finance, Public Languages : en Pages : 336
Book Description
This impressive book featuring contributions from leading scholars, will be of great interest not only to academics but also to those involved in the financial sectors across the world.
Author: Mr.Vito Tanzi Publisher: International Monetary Fund ISBN: Category : Business & Economics Languages : en Pages : 32
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: 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: 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: Luigi Bernardi Publisher: Psychology Press ISBN: 9780415349888 Category : Business & Economics Languages : en Pages : 258
Book Description
Building on the work carried out in the 2004 Routledge book, Tax Systems and Tax Reforms in Europe, an international team of contributors now turn their attention to the new EU member states. The book compares conditions in the new and potential EU Member states to those in the long-standing EU countries. Topics covered include: * A Comparative View of Taxation in the EU and in New Members * Tax Policy in EU New Members * Tax Policy in New Members under the Stability Pact * Tax Administration and the Black Economy. As well as investigating countries such as the Czech Republic, Estonia and the Baltics, Hungary, Poland and Slovenia, this outstanding book contains a foreword by Vito Tanzi and will be a valuable resource for postgraduates and professionals in the fields of economics, politics, finance and European studies.
Author: Jozef Wilczynski Publisher: New York : Praeger Publishers ISBN: Category : Business & Economics Languages : en Pages : 376
Book Description
Monograph on economic development and economic growth under the economic planning systems of socialist countries (the USSR, Eastern Europe and Yugoslavia) from 1950 to 1970 - covers enterprise efficiency, wage incentives, labour productivity, banking and investment, capital formation, trade, technological change, economic relations with western europe, etc. References and statistical tables.
Author: Centre for Co-operation with European Economies in Transition Publisher: Organization for Economic ISBN: 9789264135758 Category : Europe, Central Languages : en Pages : 458
Author: Cheryl Williamson Gray
Author: Cheryl Williamson Gray
Author: János Kornai
Author: Luigi Bernardi
Author: Luigi Bernardi
Author: Mr.Vito Tanzi
Author: Jorge Martinez-Vazquez
Author: Slawomir P. Walenczykowski
Author: Luigi Bernardi
Author: Jozef Wilczynski
Author: Centre for Co-operation with European Economies in Transition