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Personal Income Tax Reform and Revenue Potential in Transition

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  • Zeljko Bogetic

    (The World Bank)

  • Fareed Hassan

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://128.118.178.162/eps/pe/papers/0510/0510003.pdf
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Bibliographic Info

Paper provided by EconWPA in its series Public Economics with number 0510003.

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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://128.118.178.162

Related research

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

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References

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  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.
  2. FAREED M. A. HASSAN & ŽELJKO BOGETIC, 1996. "Effects Of Personal Income Tax On Income Distribution: Example From Bulgaria," Contemporary Economic Policy, Western Economic Association International, 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.
  4. Brennan,Geoffrey & Buchanan,James M., 2006. "The Power to Tax," Cambridge Books, Cambridge University Press, number 9780521027922.
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