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Reform of the GDR tax system: A blueprint for east European economies?

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  • Genser, Bernd
  • John, Christoph

Abstract

The transformation of the GDR to a market economy is supported by the adoption of the West German tax system. There is evidence, however, that the adoption approach is a costly way of changing the tax structure of a country in transition. Nevertheless in the paper the implementation of the German tax system is regarded as the hypothetical benchmark, which allows to analyse amendments to and deviations from an adoption approach recommendable to countries in transition. With reference to the Hungarian and the Czech example emphasis is put on simplified VAT structures, trade taxation, cash-flow bases for income taxation and withholding devices.

Suggested Citation

  • Genser, Bernd & John, Christoph, 1991. "Reform of the GDR tax system: A blueprint for east European economies?," Discussion Papers, Series II 157, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    • Handle: RePEc:zbw:kondp2:157
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    References listed on IDEAS

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    1. le Blanc, B., 1991. "Economies in Transition," Discussion Paper 1991-56, Tilburg University, Center for Economic Research.
    2. Kornai, Janos, 1990. "The Affinity between Ownership Forms and Coordination Mechanisms: The Common Experience of Reform in Socialist Countries," Journal of Economic Perspectives, American Economic Association, vol. 4(3), pages 131-147, Summer.
    3. Mr. George Kopits, 1991. "Fiscal Reform in European Economies in Transition," IMF Working Papers 1991/043, International Monetary Fund.
    4. Siebert, Horst & Schmieding, Holger & Nunnenkamp, Peter, 1991. "The transformation of a socialist economy: lessons of German unification," Kiel Working Papers 469, Kiel Institute for the World Economy (IfW Kiel).
    5. International Monetary Fund, 1990. "German Unification; Economic Issues Occasional Paper No. 75," IMF Occasional Papers 1990/008, International Monetary Fund.
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    Cited by:

    1. Dethier, Jean-Jacques & John, Christoph, 1998. "Taxing capital income in Hungary and the European Union," Policy Research Working Paper Series 1903, The World Bank.

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