Personal Income Tax Reform and Revenue Potential in Transition
The paper uses the 1992 household survey for Bulgaria to show poor revenue performance of the income tax structure prevailing in 1992, which did not take into account the underlying distribution of income. The paper shows that Bulgaria can benefit from a much lower and simpler income tax rate structure, which will be superior on revenue and distributional grounds. Subsequently in the 1990s, Bulgaria implemented an income tax reform similar to the one advocated in this paper.
References listed on IDEAS
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- Brennan,Geoffrey & Buchanan,James M., 1980.
"The Power to Tax,"
Cambridge University Press, number 9780521233293.
- repec:ttp:itpwps:0302 is not listed on IDEAS
- Bogetic, Zeljko & Hillman, Arye L., 1994. "The tax base in transition : the case of Bulgaria," Policy Research Working Paper Series 1267, The World Bank.
- FAREED M. A. HASSAN & ŽELJKO BOGETIC, 1996. "Effects Of Personal Income Tax On Income Distribution: Example From Bulgaria," Contemporary Economic Policy, Western Economic Association International, vol. 14(4), pages 17-28, October.
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