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Tax polici in new EU members: Estonia and othr Baltic states

Author

Listed:
  • Evelin, Ahermaa
  • Luigi, Bernardi

Abstract

The paper discusses the fiscal systems of Estonia, Latvi nd Lituania. Quentitative data and instuutionale features are given for the main taxes, and their development since the transition of the early 1990s. Recent tax reforms as well as that planned are examinated together with suggestion for the improvments of Baltics Tax systems

Suggested Citation

  • Evelin, Ahermaa & Luigi, Bernardi, 2004. "Tax polici in new EU members: Estonia and othr Baltic states," MPRA Paper 18158, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:18158
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    File URL: https://mpra.ub.uni-muenchen.de/18158/1/MPRA_paper_18158.pdf
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    References listed on IDEAS

    as
    1. Michael Funke & Holger Strulik, 2006. "Taxation, Growth and Welfare: Dynamic Effects of Estonia's 2000 Income Tax Act," Finnish Economic Papers, Finnish Economic Association, vol. 19(1), pages 25-38, Spring.
    2. Philippe Aghion & Olivier Jean Blanchard, 1994. "On the Speed of Transition in Central Europe," NBER Chapters, in: NBER Macroeconomics Annual 1994, Volume 9, pages 283-330, National Bureau of Economic Research, Inc.
    3. repec:imf:imfops:1999/010 is not listed on IDEAS
    4. Heikki Oksanen, 2001. "A case for partial funding of pensions with an application to the EU Candidate Countries," European Economy - Economic Papers 2008 - 2015 149, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    5. Mitra, Pradeep & Stern, Nicholas, 2003. "Tax systems in transition," Policy Research Working Paper Series 2947, The World Bank.
    6. International Monetary Fund, 2001. "Transition Economies: How Appropriate is the Size and Scope of Government?," IMF Working Papers 2001/055, International Monetary Fund.
    7. Heikki Oksanen, 2001. "A Case for Partial Funding of Pensions with an Application to the EU Candidate Countries," CESifo Working Paper Series 466, CESifo.
    8. Kutan, Ali M. & Pautola-Mol, Niina, 2002. "Integration of the Baltic States into the EU and institutios of fiscal convergence," BOFIT Discussion Papers 1/2002, Bank of Finland, Institute for Economies in Transition.
    9. Mr. George C. Tsibouris & Mr. Vito Tanzi, 2000. "Fiscal Reform Over Ten Years of Transition," IMF Working Papers 2000/113, International Monetary Fund.
    Full references (including those not matched with items on IDEAS)

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    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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