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Tax polici in new EU members: Estonia and othr Baltic states

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  • Evelin, Ahermaa
  • Luigi, Bernardi

Abstract

The paper discusses the fiscal systems of Estonia, Latvi nd Lituania. Quentitative data and instuutionale features are given for the main taxes, and their development since the transition of the early 1990s. Recent tax reforms as well as that planned are examinated together with suggestion for the improvments of Baltics Tax systems

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File URL: http://mpra.ub.uni-muenchen.de/18158/
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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 18158.

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Date of creation: 10 Oct 2004
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Handle: RePEc:pra:mprapa:18158

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Keywords: Tax Systems Tax Reforms Baltic Countries;

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References

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  1. International Monetary Fund, 2001. "Transition Economies," IMF Working Papers 01/55, International Monetary Fund.
  2. Philippe Aghion & Olivier J. Blanchard, 1994. "On the Speed of Transition in Central Europe," NBER Chapters, in: NBER Macroeconomics Annual 1994, Volume 9, pages 283-330 National Bureau of Economic Research, Inc.
  3. George C. Tsibouris & Vito Tanzi, 2000. "Fiscal Reform Over Ten Years of Transition," IMF Working Papers 00/113, International Monetary Fund.
  4. Kutan, Ali M. & Pautola-Mol, Niina, 2002. "Integration of the Baltic States into the EU and Institutions of Fiscal Convergence," BOFIT Discussion Papers 1/2002, Bank of Finland, Institute for Economies in Transition.
  5. Mitra, Pradeep & Stern, Nicholas, 2003. "Tax systems in transition," Policy Research Working Paper Series 2947, The World Bank.
  6. Heikki Oksanen, 2001. "A Case for Partial Funding of Pensions with an Application to the EU Candidate Countries," CESifo Working Paper Series 466, CESifo Group Munich.
  7. repec:fth:eeccco:149 is not listed on IDEAS
  8. Heikki Oksanen, 2001. "A case for partial funding of pensions with an application to the EU Candidate Countries," European Economy - Economic Papers 149, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission.
  9. International Monetary Fund, 2002. "The Baltics," IMF Staff Country Reports 02/07, International Monetary Fund.
  10. Philippe Aghion & Olivier Jean Blanchard, 1994. "On the Speed of Transition Central Europe," NBER Working Papers 4736, National Bureau of Economic Research, Inc.
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