The literature on privatization has overlooked how the tax status of the company to be privatized will affect the firm's, and the country', financial transition.Privatization has been a popular strategy for improving efficiency in both market and transition economies. The literature on...

Privatization has been a popular strategy for improving efficiency in both market and transition economies. The literature on privatization includes broad discussions of pricing techniques but overlooks tax issues. In reality, a state-owned company loses its privilege of paying no taxes once it...

How do different components of the tax and transfer systems affect disposable income inequality? This paper explores the redistributive effects of different tax benefit instruments in the enlarged EU based on two approaches. Inequality analysis based on the standard approach suggests that...