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Optimal tax rates and tax design during systemic reform

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  • Newbery, David M.

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  • Newbery, David M., 1997. "Optimal tax rates and tax design during systemic reform," Journal of Public Economics, Elsevier, vol. 63(2), pages 177-206, January.
    • Handle: RePEc:eee:pubeco:v:63:y:1997:i:2:p:177-206
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    1. Kornai, Janos, 1992. "The Postsocialist Transition and the State: Reflections in the Light of Hungarian Fiscal Problems," American Economic Review, American Economic Association, vol. 82(2), pages 1-21, May.
    2. Newbery, David M., 1993. "Transformation in mature versus emerging economies: Why has Hungary been less successful than China?," China Economic Review, Elsevier, vol. 4(2), pages 89-116.
    3. Diamond, Peter A & Mirrlees, James A, 1971. "Optimal Taxation and Public Production: I--Production Efficiency," American Economic Review, American Economic Association, vol. 61(1), pages 8-27, March.
    4. Atkinson,Anthony Barnes & Micklewright,John, 1992. "Economic Transformation in Eastern Europe and the Distribution of Income," Cambridge Books, Cambridge University Press, number 9780521433297.
    5. Deaton, Angus & Stern, Nicholas, 1986. "Optimally uniform commodity taxes, taste differences and lump-sum grants," Economics Letters, Elsevier, vol. 20(3), pages 263-266.
    6. Newbery, David M G, 1990. "Tax Reform, Trade Liberalisation and Industrial Restructuring in Hungary," CEPR Discussion Papers 371, C.E.P.R. Discussion Papers.
    7. Evan Davis & John Kay, 1985. "Extending the VAT base: problems and possibilities," Fiscal Studies, Institute for Fiscal Studies, vol. 6(1), pages 1-16, February.
    8. Sutherland, H., 1995. "Static Microsimulation Models in Europe: A Survey," Cambridge Working Papers in Economics 9523, Faculty of Economics, University of Cambridge.
    9. Atkinson, Anthony B., 1970. "On the measurement of inequality," Journal of Economic Theory, Elsevier, vol. 2(3), pages 244-263, September.
    10. Sijbren Cnossen, 1992. "Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries," IMF Staff Papers, Palgrave Macmillan, vol. 39(2), pages 211-255, June.
    11. Pudney, Stephen & Sutherland, Holly, 1994. "How reliable are microsimulation results? : An analysis of the role of sampling error in a U.K. tax-benefit model," Journal of Public Economics, Elsevier, vol. 53(3), pages 327-365, March.
    12. Deaton, Angus, 1983. "An explicit solution to an optimal tax problem," Journal of Public Economics, Elsevier, vol. 20(3), pages 333-346, April.
    13. Newbery, David M G, 1995. "Tax and Benefit Reform in Central and Eastern Europe," CEPR Discussion Papers 1167, C.E.P.R. Discussion Papers.
    14. Charles L. Ballard & John Karl Scholz & John B. Shoven, 1987. "The Value-Added Tax: A General Equilibrium Look at Its Efficiency and Incidence," NBER Chapters, in: The Effects of Taxation on Capital Accumulation, pages 445-480, National Bureau of Economic Research, Inc.
    15. Pudney, Stephen, 1994. "Earnings Inequality in Hungary: A Comparative Analysis of Household and Enterprise Survey Data," Economic Change and Restructuring, Springer, vol. 27(3), pages 251-276.
    16. Davies, James B & St-Hilaire, France & Whalley, John, 1984. "Some Calculations of Lifetime Tax Incidence," American Economic Review, American Economic Association, vol. 74(4), pages 633-649, September.
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    Cited by:

    1. Pirttilä, Jukka, 1999. "Tax evasion and economies in transition: Lessons from tax theory," BOFIT Discussion Papers 2/1999, Bank of Finland Institute for Emerging Economies (BOFIT).
    2. Georgia Kaplanoglou, 2004. "Household Consumption Patterns, Indirect Tax Structures and Implications for Indirect Tax Harmonisation - A Three Country Perspective," The Economic and Social Review, Economic and Social Studies, vol. 35(1), pages 83-107.
    3. Kaplanoglou, Georgia & Newbery, David Michael, 2003. "Indirect Taxation in Greece: Evaluation and Possible Reform," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(5), pages 511-533, September.
    4. Граборов С.В., 2013. "Процедуры Общественного Выбора Линейной Бюджетно-Налоговой Структуры," Журнал Экономика и математические методы (ЭММ), Центральный Экономико-Математический Институт (ЦЭМИ), vol. 49(2), pages 71-86, апрель.
    5. Pirttilä, Jukka, 1999. "Tax evasion and economies in transition : Lessons from tax theory," BOFIT Discussion Papers 2/1999, Bank of Finland, Institute for Economies in Transition.
    6. repec:zbw:bofitp:1999_002 is not listed on IDEAS
    7. David Newbery & Tamas Révész, 2000. "The Evolution of the Tax Structure of a Reforming Transitional Economy: Hungary 1988–98," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(2), pages 209-240, March.
    8. Kanbur, Ravi & Tuomala, Matti, 2002. "Understanding The Evolution Of Inequality During Transition: The Optimal Income Taxation," Working Papers 7240, Cornell University, Department of Applied Economics and Management.

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