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Tax Reform in Transition Economies: Experiences from the Croatian Tax Reform Process of the 1990s

In: Public Finance in a Changing World

Author

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  • Manfred Rose
  • Rolf Wiswesser

Abstract

Economies in the process of transition from centrally planned to market-oriented all suffer heavily from a lack of real capital — concerning both fixed assets in business and human capital in the labour force. The success of the transformation process crucially depends on overcoming this deficiency. In order to maximize the prospects for increasing real capital, one has to focus on the main sources of capital from domestic investment and to attract capital from the developed Western countries. To this end, the tax system has to exhibit the following important properties: it has to guarantee that the cost of capital is protected from being taxed and it has to be attractive from a foreign investor’s point of view.

Suggested Citation

  • Manfred Rose & Rolf Wiswesser, 1998. "Tax Reform in Transition Economies: Experiences from the Croatian Tax Reform Process of the 1990s," Palgrave Macmillan Books, in: Peter Birch Sørensen (ed.), Public Finance in a Changing World, chapter 9, pages 257-278, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-14336-8_10
    DOI: 10.1007/978-1-349-14336-8_10
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    Citations

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    Cited by:

    1. Charles E. McLure Jr. & Jack Mintz & George R. Zodrow, 2019. "US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit Case: Implications of the PPL Decision for the Creditability of Cash-flow Taxes," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 7, pages 195-225, World Scientific Publishing Co. Pte. Ltd..
    2. Michael P. Devereux & Peter Birch Sørensen, 2006. "The Corporate Income Tax: international trends and options for fundamental reform," European Economy - Economic Papers 2008 - 2015 264, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    3. Magni, Carlo Alberto, 2009. "Splitting up value: A critical review of residual income theories," European Journal of Operational Research, Elsevier, vol. 198(1), pages 1-22, October.
    4. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," EPRU Working Paper Series 06-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    5. David F. Bradford, 2003. "The X Tax in the World Economy," Working Papers 109, Princeton University, Department of Economics, Center for Economic Policy Studies..
    6. Fehr, Hans, 1999. "Welfare Effects of Dynamic Tax Reforms," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 5, number urn:isbn:9783161470165, September.
    7. Kemal Cebeci, "undated". "Capital Taxation In European Transition Economies Comparative Analysis," Review of Socio - Economic Perspectives 202076, Reviewsep.
    8. Bernd Genser & Andreas Reutter, 2007. "Moving Towards Dual Income Taxation in Europe," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 436-456, September.
    9. David F. Bradford, 2003. "The X Tax in the World Economy," Working Papers 109, Princeton University, Department of Economics, Center for Economic Policy Studies..
    10. Ganghof, Steffen, 2006. "The politics of tax structure," MPIfG Working Paper 06/1, Max Planck Institute for the Study of Societies.
    11. Charles E McLure & Jack Mintz & George R. Zodrow, 2014. "US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit," Working Papers 1411, Oxford University Centre for Business Taxation.
    12. repec:pri:cepsud:93bradford is not listed on IDEAS
    13. Dirk Schindler, 2008. "Taxing Risky Capital Income - A Commodity Taxation Approach," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(3), pages 311-333, September.
    14. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series 1793, CESifo.
    15. Bernd Genser, 2006. "The Dual Income Tax: Implementation and Experience in European Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0625, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    16. Peter Birch Sørensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," EPRU Working Paper Series 03-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    17. Rose Manfred, 2018. "Deduction of notional interest on equity according to the draft of the European Commission for a Council Directive on a Common Corporate Tax Base," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 67(3), pages 308-331, November.
    18. Hrvoje Simovic & Helena Blazic & Ana Stambuk, 2014. "Perspectives of tax reforms in Croatia: expert opinion survey," Financial Theory and Practice, Institute of Public Finance, vol. 38(4), pages 405-439.
    19. Rumpf, Dominik, 2013. "Zinsbereinigung bei der Dualen Einkommensteuer," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 32, number urn:isbn:9783161528699, December.

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