Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries
AbstractIn the course of introducing a market-oriented tax system, most Central and Eastern European countries are actively considering the merits of a value-added tax. Social, economic, and technical issues pertinent to the introduction and operation of the VAT are examined, including the burden distribution of the VAT, its effect on price level and economic growth, as well as coverage, definition of the base, and choice of rate structure. Various legal and administrative aspects are also reviewed. The paper draws on the experience of EC member states and other OECD countries with value-added taxes.
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Bibliographic InfoArticle provided by Palgrave Macmillan in its journal Staff Papers - International Monetary Fund.
Volume (Year): 39 (1992)
Issue (Month): 2 (June)
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Find related papers by JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
- O57 - Economic Development, Technological Change, and Growth - - Economywide Country Studies - - - Comparative Studies of Countries
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- Yolanda K. Kodrzycki, 1993. "Tax reform in newly emerging market economies," New England Economic Review, Federal Reserve Bank of Boston, issue Nov, pages 3-17.
- Newbery, David M., 1997. "Optimal tax rates and tax design during systemic reform," Journal of Public Economics, Elsevier, vol. 63(2), pages 177-206, January.
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