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Tax Policy Issues In Emerging Market Economies


  • Glenn Jenkins

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


This paper examines a number of characteristics of East European economies-i.e., the degree of state ownership and public sector social expenditure- and considers the type of tax policies that would be appropriate for the immediate future. The conclusions are that the tax policies needed by these countries are quite different than those usually prescribed in developed countries and must be implemented quickly to avoid the financial collapse of the public sector. For many years, the income tax system will be largely irrelevant. Due to the very weak tax administration and the emerging private sector enterprises, the tax system must be very simple, yet with a number of built in constraints to curb tax evasion.

Suggested Citation

  • Glenn Jenkins, 1991. "Tax Policy Issues In Emerging Market Economies," Development Discussion Papers 1991-07, JDI Executive Programs.
  • Handle: RePEc:qed:dpaper:93

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    References listed on IDEAS

    1. Gillis, Malcolm. & Jenkins, Glenn P. & Lessard, Donald R., 1981. "Public enterprise finance : towards a synthesis," Working papers 1237-81., Massachusetts Institute of Technology (MIT), Sloan School of Management.
    2. Glenn P. Jenkins, 1985. "Public Utility Finance and Economic Waste," Canadian Journal of Economics, Canadian Economics Association, vol. 18(3), pages 484-498, August.
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    Cited by:

    1. Rice, Eric, 1991. "Managing the transition : enhancing the efficiency of Eastern European governments," Policy Research Working Paper Series 757, The World Bank.

    More about this item


    Tax Proposals; Reform; emerging markets; Eastern Europe;

    JEL classification:

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


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