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Tax reform in newly emerging market economies

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  • Yolanda K. Kodrzycki
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    Abstract

    Unlike the American Revolution, which started with cries of "no taxation without representation," the overthrow of political and economic systems in Central and Eastern Europe did not have taxes at its forefront. Under socialism, taxes had been invisible to much of the population. They were part of an elaborate framework of central planning, rather than a separate, distinguishable element in the lives of typical citizens. ; This article examines how tax structures have fared in the context of broader changes in Central and Eastern Europe. It investigates the extent to which these tax systems continue to reflect a legacy of socialism, as opposed to resembling those in the United States and other market economies. The author concludes that tax reform appears to be an evolutionary process, largely mimicking broader economic reforms. Even where changes have taken place in economic and tax policies, however, reform of tax administration remains a significant challenge

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    File URL: http://www.bostonfed.org/economic/neer/neer1993/neer693a.pdf
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    Bibliographic Info

    Article provided by Federal Reserve Bank of Boston in its journal New England Economic Review.

    Volume (Year): (1993)
    Issue (Month): Nov ()
    Pages: 3-17

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    Handle: RePEc:fip:fedbne:y:1993:i:nov:p:3-17

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    Keywords: Developing countries ; Europe; Eastern;

    References

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    1. Sijbren Cnossen, 1992. "Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries," IMF Staff Papers, Palgrave Macmillan, vol. 39(2), pages 211-255, June.
    2. Kornai, J. & Ely, R.T., 1992. "The Postsocialist Transition and the State: Reflections in the Light of Hungarian Fiscal Problems," Harvard Institute of Economic Research Working Papers 1583, Harvard - Institute of Economic Research.
    3. R. B. Johnston & Piroska Mohácsi Nagy & Roy Pepper & Mauro Mecagni & Ratna Sahay & Mario I. Bléjer & Richard Hides, 1992. "Albania," IMF Occasional Papers 98, International Monetary Fund.
    4. Alan A. Tait, 1991. "Value-Added Tax," IMF Occasional Papers 88, International Monetary Fund.
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    Cited by:
    1. Jorge Martinez-Vazquez & Robert McNab, 1997. "Tax Reform in Transition Economies: Experiences and Lessons," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper9706, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Jorge Martinez-Vazquez & Robert McNab, 2000. "Tax Reform in The Tax Reform Experiment in Transitional Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0001, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

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