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The Tax Base in Transition: The Case of Bulgaria, World Bank Policy Research Working Paper Series No. 1267 (March 1994), The World Bank

  • Zeljko Bogetic

    (The World Bank)

  • Arye Hillman

    (Bar-Ilan University)

Meeting government revenue needs without inhibiting private sector development is a key challenge of tax policy during the transition from the socialist system. The paper explores issues in the design of tax bases and tax structures in the transition and argues that transition economies would need to adopt a lower and simpler tax structure than the ones prevailing in developed Western market economies.

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File URL: http://128.118.178.162/eps/pe/papers/0510/0510009.pdf
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Paper provided by EconWPA in its series Public Economics with number 0510009.

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Length: 38 pages
Date of creation: 05 Oct 2005
Date of revision:
Handle: RePEc:wpa:wuwppe:0510009
Note: Type of Document - pdf; pages: 38
Contact details of provider: Web page: http://128.118.178.162

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  1. Bogetic, Zeljko & Hassan, Fareed, 1993. "Determinants of value - added tax revenue : a cross section analysis," Policy Research Working Paper Series 1203, The World Bank.
  2. Bebchuk, Lucian Arye & Kaplow, Louis, 1993. "Optimal sanctions and differences in individuals' likelihood of avoiding detection," International Review of Law and Economics, Elsevier, vol. 13(2), pages 217-224, June.
  3. repec:cup:cbooks:9780521027922 is not listed on IDEAS
  4. Buchanan, James M & Lee, Dwight R, 1982. "Politics, Time, and the Laffer Curve," Journal of Political Economy, University of Chicago Press, vol. 90(4), pages 816-19, August.
  5. repec:cup:cbooks:9780521233293 is not listed on IDEAS
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