Taxation in Centrally Planned Economies

Taxation in Centrally Planned Economies PDF Author: P.T. Wanless
Publisher: Routledge
ISBN: 1351107194
Category : Business & Economics
Languages : en
Pages : 175

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Book Description
Economists studying comparative economic systems have generally neglected the important question of taxation in socialist countries. This is somewhat surprising since taxation plays an important role in the regulation of economic activity in these countries. This book, first published in 1985, aims to restore the study of taxation to its rightful role in comparative economic studies. It stresses the importance of taxation and the state budget and argues that these are tools of economic policy which complement central economic planning.

Taxation in Centrally Planned Economies

Taxation in Centrally Planned Economies PDF Author: P.T. Wanless
Publisher: Routledge
ISBN: 1351107194
Category : Business & Economics
Languages : en
Pages : 175

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Book Description
Economists studying comparative economic systems have generally neglected the important question of taxation in socialist countries. This is somewhat surprising since taxation plays an important role in the regulation of economic activity in these countries. This book, first published in 1985, aims to restore the study of taxation to its rightful role in comparative economic studies. It stresses the importance of taxation and the state budget and argues that these are tools of economic policy which complement central economic planning.

Lessons of Tax Reform

Lessons of Tax Reform PDF Author:
Publisher: World Bank Publications
ISBN: 9780821319062
Category : Business & Economics
Languages : en
Pages : 100

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Book Description


Enterprise Reforms in a Centrally Planned Economy

Enterprise Reforms in a Centrally Planned Economy PDF Author: Zhang Xun-Hai
Publisher: Springer
ISBN: 1349121975
Category : Business & Economics
Languages : en
Pages : 232

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Book Description
Seeks to analyze China's industrial reform in the 1980s by examining the Chinese bicycle industry. It sets the changes since 1978 into historical perspective by giving an account of the development of this industry.

Centrally Planned Economies

Centrally Planned Economies PDF Author: Libor Žídek
Publisher: Routledge
ISBN: 0429874650
Category : Business & Economics
Languages : en
Pages : 264

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Book Description
Offering a retrospective view of how the system operated in Communist Czechoslovakia, this book is an important voice in the discussion about the systems of central planning. The unique features of the book include in-depth research comprising both archival records and analyses of around 75 interviews conducted with period managers across a wide range of management levels. They provided evidence of pervasive inefficiency resulting in appalling economic outcomes. The book begins with a background to the politico-sociological system in Czechoslovakia and proceeds to describe the Marxist-Leninist ideological foundation of the regime, which underpinned the formal setting of the Czechoslovak model. These initial chapters set the context for the subsequent analysis of the real functioning of the system. The book explores the economic outcomes that must be understood as a natural consequence of the ways in which this system operated. The author finishes by answering the important question of why centrally planned economies trailed behind the market economies. The book’s unique use of the interview research format brings a vivid, close-up view of the everyday economic life in the centrally planned system. This will be a valuable contribution to the discussion surrounding the day-to-day reality of the system, which was found to be more colourful than is generally deemed. The book will appeal to both economic historians and students of economic history. A warning against repeating past mistakes, this book will also be of interest to those seeking a greater knowledge of the realities and consequences of centrally planned economies.

The Ecology of Tax Systems

The Ecology of Tax Systems PDF Author: Vito Tanzi
Publisher: Edward Elgar Publishing
ISBN: 1788116879
Category : Business & Economics
Languages : en
Pages : 262

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Book Description
This groundbreaking book analyzes how the ecology of taxation is fundamental for the success or failure of tax systems. It specifically focuses on the role of the ecological environment on taxation; the factors that determine the ecology of taxation; and how the ecology of taxation has changed and may continue to evolve. The implicit, important conclusion is that there are no permanent or universal optimal tax theories: all theories are related to this ecology.

The Evolving Role of Fiscal Policy in Centrally Planned Economies Under Reform

The Evolving Role of Fiscal Policy in Centrally Planned Economies Under Reform PDF Author: International Monetary Fund
Publisher: International Monetary Fund
ISBN: 1451981694
Category : Business & Economics
Languages : en
Pages : 42

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Book Description
Market-oriented economic reforms in centrally planned economies have altered the functions and objectives of key policy instruments, particularly in the case of fiscal policy. As a result of reform, economic management requires the use of “indirect” levers to regulate the behavior of increasingly autonomous economic agents. In this respect, fiscal policy becomes central and its macroeconomic role is enhanced. This paper studies the recent Chinese experience, reviewing fiscal developments and analyzing the effectiveness and appropriateness of available fiscal instruments in performing their newly enhanced macroeconomic role.

Measuring National Income in the Centrally Planned Economies

Measuring National Income in the Centrally Planned Economies PDF Author: William Jefferies
Publisher: Routledge
ISBN: 1317594924
Category : Business & Economics
Languages : en
Pages : 179

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Book Description
In 1991 "Communism" collapsed. The cold war was over and the West had won. Whole cities, Moscow, St Petersburg, Warsaw, Beijing, Budapest and Bucharest, whole countries indeed, were privatised for nothing or next to nothing. This was probably the greatest expansion of the world market in history. And yet, according to national income measurements of the CIA, OECD, World Bank and IMF, this gigantic expansion of market production, led to a decline in market production in the very countries where it was introduced. How to explain this paradox? This book traces the origin of the West’s national income measurements, from their origin in the 1923/4 Balance developed in the USSR, to the USA in the early 1930s via two Soviet exiles, Simon Kuznets and Wassily Leontief, and then back to the USSR again, after a vigorous debate, through a protégé of Kuznets, Abram Bergson. The AFC imputed national incomes to a centrally planned economy, based on physical not income measurements. This book provides a detailed assessment of the failure of the AFC method to measure the real growth of actual market production during the transition period. This book provides a detailed account of the application of national income measurements to the centrally planned economies. It assesses all of the major contributors to this debate, including Colin Clark, Naum Jasny, Alexander Gerschenkron, G.Warren Nutter and Abram Bergson. It provides a new much higher, estimate of the expansion of market production during the transition period, based on an estimate of the actual growth of real market production. It discusses the very significant implications of this re-estimate for contemporary theories of globalisation.

Transition, Taxation and the State

Transition, Taxation and the State PDF Author: Gerald Turley
Publisher: Ashgate Publishing, Ltd.
ISBN: 9780754643685
Category : Business & Economics
Languages : en
Pages : 208

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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. This book will prove detailed and enlightening reading for all those concerned with tax administration in transition countries from both economic and political perspectives.

Wage, price and taxation policy in Czechoslovakia, 1948-1970

Wage, price and taxation policy in Czechoslovakia, 1948-1970 PDF Author: Jan Adam
Publisher: Duncker & Humblot
ISBN: 9783428431496
Category : Business & Economics
Languages : en
Pages : 236

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Book Description


Taxation and Public Finance in Transition and Developing Economies

Taxation and Public Finance in Transition and Developing Economies PDF Author: Robert W. McGee
Publisher: Springer Science & Business Media
ISBN: 0387257128
Category : Business & Economics
Languages : en
Pages : 670

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Book Description
Topics in this comprehensive survey include bureaucracy, corruption and tax compliance; public finance in developing economies; taxation in several former Soviet republics, Eastern Europe and China; taxation in the enlarged European Union; tax harmonization vs. tax competition; and the philosophy of taxation and public finance. The editor has assembled a stellar group of authorities to write about their areas of expertise.