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

  • Evelin, Ahermaa
  • Luigi, Bernardi

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

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File URL: https://mpra.ub.uni-muenchen.de/18158/1/MPRA_paper_18158.pdf
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Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 18158.

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Date of creation: 10 Oct 2004
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Publication status: Published in Tax systems and tax reforms in EU new members (2005): pp. 164-182
Handle: RePEc:pra:mprapa:18158
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  1. 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.
  2. Sanjeev Gupta & Luc Leruth & Luiz de Mello & Shamit Chakravarti, 2003. "Transition Economies: How Appropriate is the Size and Scope of Government?," Comparative Economic Studies, Palgrave Macmillan, vol. 45(4), pages 554-576, December.
  3. Philippe Aghion & Olivier Jean Blanchard, 1994. "On the Speed of Transition Central Europe," NBER Working Papers 4736, National Bureau of Economic Research, Inc.
  4. Aghion, P. & Blanchard, O.J., 1993. "On the Speed of Transition in Central Europe," Working papers 93-8, Massachusetts Institute of Technology (MIT), Department of Economics.
  5. repec:imf:imfscr:02/07 is not listed on IDEAS
  6. George C. Tsibouris & Vito Tanzi, 2000. "Fiscal Reform Over Ten Years of Transition," IMF Working Papers 00/113, International Monetary Fund.
  7. Mitra, Pradeep & Stern, Nicholas, 2003. "Tax systems in transition," Policy Research Working Paper Series 2947, The World Bank.
  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. Heikki Oksanen, 2001. "A Case for Partial Funding of Pensions with an Application to the EU Candidate Countries," CESifo Working Paper Series 466, CESifo Group Munich.
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