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

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.

MoreLess

Year of publication:	2005-10-05
Authors:	Bogetic, Zeljko ; Hillman, Arye
Institutions:	EconWPA
Subject:	tax reform \| tax policy \| tax bases \| tax structure \| transition \| Bulgaria

More details

Extent:	application/pdf
Series:	Public Economics.
Type of publication:	Book / Working Paper
Notes:	Type of Document - pdf; pages: 38 38 pages
Classification:	D6 - Welfare Economics ; D7 - Analysis of Collective Decision-Making ; H - Public Economics ; D1 - Household Behavior and Family Economics ; D4 - Market Structure and Pricing ; F1 - Trade ; F2 - International Factor Movements and International Business ; O - Economic Development, Technological Change, and Growth ; P - Economic Systems
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005125910