Tax Reform in the Baltics, Russia, and Other Countries of the Former Soviet Union PDF Download
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Author: Liam P. Ebrill
Publisher:
ISBN: 9781557758026
Category : Business & Economics
Languages : en
Pages : 31
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Book Description
IMF, revenue, tax policy, tax rate, value added tax.
Author: Liam P. Ebrill
Publisher:
ISBN: 9781557758026
Category : Business & Economics
Languages : en
Pages : 31
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Book Description
IMF, revenue, tax policy, tax rate, value added tax.
Author: International Monetary Fund
Publisher: International Monetary Fund
ISBN: 9789264134683
Category : Business & Economics
Languages : en
Pages : 324
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Book Description
This three-volume study of the Soviet economy presents the detailed information, analysis, and recommendations for the summary report presented to the Group of Seven industrial countries in December 1990. The study was prepared by staff members of the IMF, the World Bank, the OECD, and the EBRD.
Author: Branko Milanovi?
Publisher: World Bank Publications
ISBN: 9780821339947
Category : Business & Economics
Languages : en
Pages : 256
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Book Description
World Bank Technical Paper No. 394. Joint Forest Management (JFM) has emerged as an important intervention in the management of Indias forest resources. This report sets out an analytical method for examining the costs and benefits of JFM arrangements. Two pilot case studies in which the method was used demonstrate interesting outcomes regarding incentives for various groups to participate. The main objective of this study is to develop a better understanding of the incentives for communities to participate in JFM.
Author: Vahram Stepanyan
Publisher: International Monetary Fund
ISBN: 1451858655
Category : Business & Economics
Languages : en
Pages : 31
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Book Description
Starting in the early 1990s, the Baltics, Russia, and other (BRO) countries of the former Soviet Union initiated tax reforms that varied widely at the later stages. Recently, some of the BRO countries, basing decisions on the proposition that lowering of the top marginal income tax rate would significantly benefit economic development and increase tax compliance, have initiated a new stage of tax reforms. This paper reviews country experiences and suggests that (i) overall, there seems to be little evidence of a substantial improvement in income tax revenues resulting simply from a reduction in the top marginal tax rates, and (ii) in the BRO countries, the elasticity of the behavior of economic agents, in terms of labor supply, saving, and investment, with respect to income tax rates is not large, and a reduction of the existing income tax rates is unlikely to lead to a notable expansion of economic activity.
Author: Walter Iwaskiw
Publisher: CreateSpace
ISBN: 9781490435572
Category :
Languages : en
Pages : 334
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Book Description
This volume is one in a continuing series of books prepared by the Federal Research Division of the Library of Congress. This volume is about Estonia, Latvia and Lithuania.
Author: Mr.David Edwin Wynn Owen
Publisher: International Monetary Fund
ISBN: 9781589062078
Category : Business & Economics
Languages : en
Pages : 196
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Book Description
Russia Rebounds analyzes Russia’s dramatic economic recovery since the country’s 1998 financial crisis, emphasizing macroeconomic issues and fiscal and banking sector reforms. The crisis was a massive shock to the system and a considerable surprise to both Russians and foreign investors, who a year before had come to think that the worst of the transition from a centrally planned to a market economy was over. Macroeconomic performance since the crisis has been impressive. The book assesses the contribution of various factors underlying this recovery and highlights key policy challenges to ensure its sustainability.
Author: Gerard Turley
Publisher: Routledge
ISBN: 1351144227
Category : Business & Economics
Languages : en
Pages : 195
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Book Description
In economic terms three of the most important and controversial issues of our times are transition, taxation and the role of the state. This book examines the core associated problems of tax payment and collection in the context of transition from a centrally planned economy to a market economy and the persistence of the 'soft budget' constraint. While differences between the experiences of transition states vary, the attitude of the state towards the control of the tax discipline, its efficiency and vulnerability to corruption is shown to be a key issue, in particular when political constraints are often more pressing than tax design or economic constraints. Transition, Taxation and the State will prove detailed and enlightening reading for all those concerned with tax administration in transition countries from both economic and political perspectives.
Author:
Publisher:
ISBN:
Category : Economic forecasting
Languages : en
Pages : 170
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Book Description
Author: Pradeep Mitra
Publisher: World Bank Publications
ISBN:
Category : Economias en transicion
Languages : en
Pages : 64
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Book Description
How have tax systems, whose primary role is to raise resources to finance public expenditures, evolved in the transition countries of Eastern Europe and the former Soviet Union? Mitra and Stern find that: (1) the ratio of tax revenue-to-GDP decreased largely due to a fall in revenue from corporate income tax; (2) the fall in revenue from the corporate income tax led to a decline in the importance of income taxes, notwithstanding a rise in the share of individual income tax; (3) social security contributions together with payroll taxes became less important in the Commonwealth of Independent States; and (4) domestic indirect taxes gained in importance in overall tax revenues. Apart from the increased role of personal income taxation, these developments go in a direction opposite to those observed in poor countries as they get richer. They show a key aspect of transition, namely a movement from a system where the government exercised a preeminent claim on output and income before citizens had access to the remainder, to one with a greatly diminished role for the public sector, as reflected in a lower ratio of public expenditure to GDP, where the government needs to collect revenue in order to spend. Can expected levels of public expenditure be financed by the basic instruments of a modern tax system without creating significant distortions in the private sector? The authors suggest that transition countries, depending on their stage of development, should aim for a tax revenue-to-GDP ratio in the range of 22 to 31 percent, comprising value-added tax (6 to 7 percent), excises (2 to 3 percent), income tax (6 to 9 percent), social security contribution together with payroll tax (6 to 10 percent), and other taxes such as on trade and on property (2 percent). The authors' analysis also sheds light on the links between tax policy, tax administration, and the investment climate in transition countries. This paper - a joint product of the Office of the Regional Vice President, Europe and Central Asia Region and the Office of the Senior Vice President and Chief Economist, Development Economics - is part of a larger effort in the Bank on the subject of transition meets development.
Author: International Monetary Fund. Research Dept.
Publisher: International Monetary Fund
ISBN: 9781557757401
Category : Business & Economics
Languages : en
Pages : 246
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Book Description
The World Economic Outlook, published twice a year in English, French, Spanish, and Arabic, presents IMF staff economists analyses of global economic developments during the near and medium term. Chapters give an overview of the world economy; consider issues affecting industrial countries, and economics in transition to market; and address topics of pressing current interest. Annexes, boxes, charts, and an extensive statistical appendix augment the text.
