The Tax Base in Transition: The Case of Bulgaria, World Bank Policy Research Working Paper Series No. 1267 (March 1994), The World Bank
AbstractMeeting government revenue needs without inhibiting private sector development is a key challenge of tax policy during the transition from the socialist system. The paper explores issues in the design of tax bases and tax structures in the transition and argues that transition economies would need to adopt a lower and simpler tax structure than the ones prevailing in developed Western market economies.
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Bibliographic InfoPaper provided by EconWPA in its series Public Economics with number 0510009.
Length: 38 pages
Date of creation: 05 Oct 2005
Date of revision:
Note: Type of Document - pdf; pages: 38
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tax reform; tax policy; tax bases; tax structure; transition; Bulgaria;
Find related papers by JEL classification:
- D6 - Microeconomics - - Welfare Economics
- D7 - Microeconomics - - Analysis of Collective Decision-Making
- H - Public Economics
- D1 - Microeconomics - - Household Behavior
- D4 - Microeconomics - - Market Structure and Pricing
- F1 - International Economics - - Trade
- F2 - International Economics - - International Factor Movements and International Business
- O - Economic Development, Technological Change, and Growth
- P - Economic Systems
This paper has been announced in the following NEP Reports:
- NEP-ALL-2005-10-08 (All new papers)
- NEP-PBE-2005-10-08 (Public Economics)
- NEP-TRA-2005-10-08 (Transition Economics)
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.:
- Bogetic, Zeljko & Hassan, Fareed, 1993. "Determinants of value - added tax revenue : a cross section analysis," Policy Research Working Paper Series 1203, The World Bank.
- Brennan,Geoffrey & Buchanan,James M., 1980.
"The Power to Tax,"
Cambridge University Press, number 9780521233293, October.
- Buchanan, James M & Lee, Dwight R, 1982. "Politics, Time, and the Laffer Curve," Journal of Political Economy, University of Chicago Press, vol. 90(4), pages 816-19, August.
- Bebchuk, Lucian Arye & Kaplow, Louis, 1993. "Optimal sanctions and differences in individuals' likelihood of avoiding detection," International Review of Law and Economics, Elsevier, vol. 13(2), pages 217-224, June.
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