Tax Policy Issues In Emerging Market Economies
AbstractThis paper examines a number of characteristics of East European economies-i.e., the degree of state ownership and public sector social expenditure- and considers the type of tax policies that would be appropriate for the immediate future. The conclusions are that the tax policies needed by these countries are quite different than those usually prescribed in developed countries and must be implemented quickly to avoid the financial collapse of the public sector. For many years, the income tax system will be largely irrelevant. Due to the very weak tax administration and the emerging private sector enterprises, the tax system must be very simple, yet with a number of built in constraints to curb tax evasion.
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Bibliographic InfoPaper provided by JDI Executive Programs in its series Development Discussion Papers with number 1991-07.
Length: 23 pages
Date of creation: Aug 1991
Date of revision:
Tax Proposals; Reform; emerging markets; Eastern Europe;
Find related papers by JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Gillis, Malcolm. & Jenkins, Glenn P. & Lessard, Donald R., 1981. "Public enterprise finance : towards a synthesis," Working papers 1237-81., Massachusetts Institute of Technology (MIT), Sloan School of Management.
- Glenn P. Jenkins, 1985. "Public Utility Finance and Economic Waste," Canadian Journal of Economics, Canadian Economics Association, vol. 18(3), pages 484-98, August.
- Rice, Eric, 1991. "Managing the transition : enhancing the efficiency of Eastern European governments," Policy Research Working Paper Series 757, The World Bank.
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