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Economic Integration And The Transformation Of The Tax Mix: Cyprus 1990-2001

Author

Listed:
  • Glenn Jenkins

    (Queen's University, Kingston, On, Canada)

  • George Poufos

    (Inland Revenue Department, Republic of Cyprus)

Abstract

This paper outlines the steps that the Government of Cyprus took to transform its tax system between 1990 and 2001 in order to prepare itself for admission into the European Union. Cyprus has many of the same economic features as the countries of the Caribbean and Central American regions. In the case of Cyprus, the reforms were focused on the introduction and expansion of the Value Added Tax, a restructuring of the excise tax system and a modernization of its income tax system. By 2002 it has virtually completed the transformation process. The paper also discusses the situation of Belize, which is just beginning a similar transformation. Although the required changes might appear very large, a set of reasonable options are presented for consideration.

Suggested Citation

  • Glenn Jenkins & George Poufos, 2002. "Economic Integration And The Transformation Of The Tax Mix: Cyprus 1990-2001," Development Discussion Papers 2002-03, JDI Executive Programs.
    • Handle: RePEc:qed:dpaper:147
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    Cited by:

    1. Amin Sokhanvar & Glenn P. Jenkins & Hasan Ulas Altiok, 2019. "The Political Economy of the Taxation of Individuals in North Cyprus," Development Discussion Papers 2019-01, JDI Executive Programs.
    2. Glenn P. Jenkins & Amin Sokhanvar & Hasan Ulaş Altıok, 2021. "Reforming the Individual Direct Taxation System of North Cyprus," Development Discussion Papers 2021-08, JDI Executive Programs.

    More about this item

    Keywords

    Cyprus; Economic Integration; Tax Mix; Belize; Fiscal Adjustment;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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