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Personal Income Tax Reform and Revenue Potential in Transition


  • Zeljko Bogetic

    (The World Bank)

  • Fareed Hassan


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.

Suggested Citation

  • Zeljko Bogetic & Fareed Hassan, 2005. "Personal Income Tax Reform and Revenue Potential in Transition," Public Economics 0510003, EconWPA.
  • Handle: RePEc:wpa:wuwppe:0510003
    Note: Type of Document - pdf; pages: 12

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    References listed on IDEAS

    1. Richard M. Bird, 2014. "Administrative Dimensions of Tax Reform," Annals of Economics and Finance, Society for AEF, vol. 15(2), pages 963-992, November.
    2. Bogetic, Zeljko & Hillman, Arye L., 1994. "The tax base in transition : the case of Bulgaria," Policy Research Working Paper Series 1267, The World Bank.
    3. 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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    More about this item


    Income tax; tax reform; tax potential tax rate; tax base; income distribution; Bulgaria; transition;

    JEL classification:

    • D6 - Microeconomics - - Welfare Economics
    • D7 - Microeconomics - - Analysis of Collective Decision-Making
    • H - Public Economics
    • D1 - Microeconomics - - Household Behavior
    • D2 - Microeconomics - - Production and Organizations
    • D3 - Microeconomics - - Distribution
    • D4 - Microeconomics - - Market Structure, Pricing, and Design
    • O - Economic Development, Innovation, Technological Change, and Growth
    • P - Economic Systems

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