Tax Reform in The Tax Reform Experiment in Transitional Countries
The last decade has been witness to one of the largest tax experiments in economic history, the transformation from centrally-planned to market-based tax systems. The cultural and institutional legacy of central planning has had a lasting impact on tax reform in countries in transition. The fundamental choices for reform were a ‘big-bang’ approach or an evolutionary approach. With the benefit of hindsight, we can now evaluate the choices made and whether or not basic advice was heeded. The tax systems that have emerged are, at least in some ways, satisfactory in terms of tax policy but deficient in terms of tax administration and enforcement. Experiences with tax reform have been diverse, and in some countries there has been very little reform at all. We conclude by examining what lessons have been learned during the first decade of transition.
|Date of creation:||01 Jan 2000|
|Date of revision:|
|Contact details of provider:|| Phone: 404-413-0235|
Web page: http://aysps.gsu.edu/isp/index.html
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.:
- Vito Tanzi, 1991. "Tax Reform in Economies in Transition; A Brief Introduction to the Main Issues," IMF Working Papers 91/23, International Monetary Fund.
- Slemrod, Joel, 1990.
"Optimal Taxation and Optimal Tax Systems,"
Journal of Economic Perspectives,
American Economic Association, vol. 4(1), pages 157-78, Winter.
- Kornai, J. & Ely, R.T., 1992.
"The Postsocialist Transition and the State: Reflections in the Light of Hungarian Fiscal Problems,"
Harvard Institute of Economic Research Working Papers
1583, Harvard - Institute of Economic Research.
- 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.
- George Kopits, 1991. "Fiscal Reform in European Economies in Transition," IMF Working Papers 91/43, International Monetary Fund.
- Vito Tanzi, 1994. "Reforming public finances in economies in transition," International Tax and Public Finance, Springer, vol. 1(2), pages 149-163, October.
- Richard Bird, 2010.
"Taxation and Development,"
World Bank Other Operational Studies
10150, The World Bank.
- Ronald I. McKinnon, 1991. "Financial Control in the Transition from Classical Socialism to a Market Economy," Journal of Economic Perspectives, American Economic Association, vol. 5(4), pages 107-122, Fall.
- Hans-Peter Lankes & A. J. Venables, 1996. "Foreign direct investment in economic transition: the changing pattern of investments," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 4(2), pages 331-347, October.
- Luca Barbone & Hana Polackova, 1996.
"Public Finances and Economic Transition,"
CASE Network Studies and Analyses
0068, CASE-Center for Social and Economic Research.
- Jorge Martinez-Vazquez & Mark Rider & Sally Wallace, 2008. "Tax Reform in Russia," Books, Edward Elgar Publishing, number 2368.
- Liam P. Ebrill, 1999. "Tax Reform in the Baltics, Russia, and Other Countries of the Former Soviet Union," IMF Occasional Papers 182, International Monetary Fund.
- Jorge Martinez-Vazquez & Robert McNab, 1997. "Tax Systems in Transition Economics," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper9701, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- William H. Branson & Jorge Braga de Macedo & Jurgen von Hagen, 1998. "Macroeconomic Policy and Institutions During the Transition to European Union Membership," NBER Working Papers 6555, National Bureau of Economic Research, Inc.
- McLure, Charles E, Jr, 1992. "A Simpler Consumption-Based Alternative to the Income Tax for Socialist Economies in Transition," World Bank Research Observer, World Bank Group, vol. 7(2), pages 221-37, July.
- Yolanda K. Kodrzycki, 1993. "Tax reform in newly emerging market economies," New England Economic Review, Federal Reserve Bank of Boston, issue Nov, pages 3-17.
- János Kornai, 2014.
"The soft budget constraint,"
Akadémiai Kiadó, Hungary, vol. 64(supplemen), pages 25-79, November.
- Bogetic, Zeljko & Hillman, Arye L., 1994. "The tax base in transition : the case of Bulgaria," Policy Research Working Paper Series 1267, The World Bank.
- Ickes, Barry W & Slemrod, Joel, 1992.
"Tax Implementation Issues in the Transition from a Planned Economy,"
Public Finance = Finances publiques,
, vol. 47(Supplemen), pages 384-99.
- Ickes, B.W. & Slemrod, J., 1991. "Tax ImplementationIssues in the Transition from a Planned Economy," Papers 7-91-2, Pennsylvania State - Department of Economics.
- Emil M Sunley & Victoria J Perry, 1995. "An Analysis of Value-Added Taxes in Russia and Other Countries of the Former Soviet Union," IMF Working Papers 95/1, International Monetary Fund.
When requesting a correction, please mention this item's handle: RePEc:ays:ispwps:paper0001. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Paul Benson)
If references are entirely missing, you can add them using this form.