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Tax Reform in the Baltics, Russia, and Other Countries of the Former Soviet Union

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  • Liam P. Ebrill
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    Abstract

    This paper provides an overview of the recent revenue performance in the Baltics, Russia, and other countries of the former Soviet Union, and a survey of these countries' efforts to modify tax policy in line with the needs of increasingly market-oriented economies and to increase the effectiveness of tax administration. It focuses principally on the 12 countries of the CIS, but refers also to the Baltic countries, and addresses the period from 1995 to mid-1998, prior to the August 1998 financial crisis in Russia.

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    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=3185
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    Bibliographic Info

    Paper provided by International Monetary Fund in its series IMF Occasional Papers with number 182.

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    Length: 36
    Date of creation: 30 Aug 1999
    Date of revision:
    Handle: RePEc:imf:imfocp:182

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    Cited by:
    1. Mark E. Schaffer & Gerard Turley, 2000. "Effective versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies," William Davidson Institute Working Papers Series 347, William Davidson Institute at the University of Michigan.
    2. Michael Funke & Holger Strulik, 2004. "Taxation, growth and welfare: Dynamic effects of Estonia’s 2000 income tax act," Macroeconomics 0401009, EconWPA.
    3. Michael Funke, 2002. "Determining Taxation and Investment Impacts of Estonia's 2000 Income Tax Reform," Finnish Economic Papers, Finnish Economic Association, vol. 15(2), pages 102-109, Autumn.
    4. Scott Gehlbach, 2003. "Taxability and Low-Productivity Traps," Working Papers w0029, Center for Economic and Financial Research (CEFIR).
    5. Klugman, Jeni & Micklewright, John & Redmond, Gerry, 2002. "Poverty in the Transition: Social Expenditures and the Working-Age Poor," CEPR Discussion Papers 3389, C.E.P.R. Discussion Papers.
    6. Scott Gehlbach, 2003. "Taxability, Elections, and Government Support of Business Activity," Working Papers w0030, Center for Economic and Financial Research (CEFIR).
    7. Michael Funke & Holger Strulik, 2005. "BOFIT Discussion Papers - Taxation, growth and welfare: Dynamic effects of Estonia’s income tax act," Money Macro and Finance (MMF) Research Group Conference 2005 55, Money Macro and Finance Research Group.
    8. Marek Dabrowski & Magdalena Tomczynska, 2001. "Tax Reforms in Transition Economies – a Mixed Record and Complex Future Agenda," CASE Network Studies and Analyses 0231, CASE-Center for Social and Economic Research.
    9. 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.
    10. Henri Lorie, 2003. "Priorities for Further Fiscal Reforms in the Commonwealth of Independent States," IMF Working Papers 03/209, International Monetary Fund.
    11. Alam, Asad & Sundberg, Mark, 2002. "A decade of fiscal transition," Policy Research Working Paper Series 2835, The World Bank.

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