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Personal Income Tax Reform and Revenue Potential in Transition

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Author Info
Zeljko Bogetic (The World Bank)
Fareed Hassan

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Abstract

The paper uses the 1992 household survey for Bulgaria to show poor revenue performance of the income tax structure prevailing in 1992, which did not take into account the underlying distribution of income. The paper shows that Bulgaria can benefit from a much lower and simpler income tax rate structure, which will be superior on revenue and distributional grounds. Subsequently in the 1990s, Bulgaria implemented an income tax reform similar to the one advocated in this paper.

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File URL: http://129.3.20.41/eps/pe/papers/0510/0510003.pdf
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Publisher Info
Paper provided by EconWPA in its series Public Economics with number 0510003.

Download reference. The following formats are available: HTML, plain text, BibTeX, RIS (EndNote), ReDIF
Length: 12 pages
Date of creation: 05 Oct 2005
Date of revision:
Handle: RePEc:wpa:wuwppe:0510003

Note: Type of Document - pdf; pages: 12
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Web page: http://129.3.20.41

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Related research
Keywords: Income tax tax reform tax potential tax rate tax base income distribution Bulgaria transition

Find related papers by JEL classification:
D6 - Microeconomics - - Welfare Economics
D7 - Microeconomics - - Analysis of Collective Decision-Making
H - Public Economics
D1 - Microeconomics - - Household Behavior
D2 - Microeconomics - - Production and Organizations
D3 - Microeconomics - - Distribution
D4 - Microeconomics - - Market Structure and Pricing
O - Economic Development, Technological Change, and Growth
P - Economic Systems

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References listed on IDEAS
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.:
  1. Richard M. Bird, 2003. "Administrative Dimensions of Tax Reform," International Tax Program Papers 0302, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised May 2003. [Downloadable!]
  2. Hassan, Fareed M A & Bogetic, Zeljko, 1996. "Effects of Personal Income Tax on Income Distribution: Example from Bulgaria," Contemporary Economic Policy, Oxford University Press, vol. 14(4), pages 17-28, October.
  3. Bogetic, Zeljko & Hillman, Arye L., 1994. "The tax base in transition : the case of Bulgaria," Policy Research Working Paper Series 1267, The World Bank. [Downloadable!]
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