Download or read book Tax and Benefit Reform in Central and Eastern Europe written by David M. G. Newbery and published by . This book was released on 1995 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book takes stock of the first five years of fiscal reform in the transitional economies of Central and Eastern Europe, comparing the structures of taxation and expenditure between countries, with the European Union and over time. The research concentrates on the experience of the Visegrd nations (Hungary, Poland and the Czech and Slovak Republics) since these countries were in the forefront of the transitional process and have made the most progress with tax reform. They all also have a strong statistical tradition that allows the transition process to be studied in great detail: going beyond the macro aggregates to probe the efficiency and distributional impact of reforms at the household and enterprise level, the studies analyze survey data ranging in size from several hundred enterprises to over 100,000 individuals. The book divides into three pairs of chapters: the first pair examines the impact of tax and benefit reforms on households; the second deals with the taxation of enterprises, in many ways the pivot of tax reform and the sector presenting some of the greatest challenges; and the third focuses on the critical area of labour market policy, where institutions have had to be created from virtually nothing in a very short period. Taken together, these contributions teach important lessons about the design, sequencing and impact of tax and benefit reforms, not only for further reforms in the Visegrd nations, but also for countries further east.
Download or read book Reforming the State written by János Kornai and published by Cambridge University Press. This book was released on 2001-01-15 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: The essays in this volume, first published in 2001, examine fiscal policy-making and providing for social welfare in post-socialist countries.
Download or read book The Political Economy of Fiscal Reform in Central Eastern Europe written by Frank Bönker and published by Edward Elgar Publishing. This book was released on 2006-01-01 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Frank Bönker has done a masterful job. . . This is probably the best book available on this important subject. and its significance is not limited to studies of postcommunist societies. It has important theoretical implications for everyone interested in the Political Economy of Policy Reform perspective within the field of comparative political economy.' - John L. Campbell, Slavic Review
Download or read book The Development of Property Taxation in Economies in Transition written by Jane H. Malme and published by World Bank Publications. This book was released on 2001-01-01 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book details the context within which policy decisions and objectives for the property tax system are made in the transitional economies of Central and Eastern Europe. It shows how these policy decisions evolve as a part of the transitional reforms still in process. This book offers the chance to review the experiences of transitional countries in initiating and implementing fiscal instruments during a decade of enormous transformations. The research for the case studies, included in this book, was sponsored by the Lincoln Institute of Land Policy.
Download or read book The Role of Tax Reform in Central and Eastern European Economies written by OCDE. and published by . This book was released on 1991 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Between Democracy Business Power and International Organisations written by Edgars Eihmanis and published by . This book was released on 2020 with total page 327 pages. Available in PDF, EPUB and Kindle. Book excerpt: What drives redistributive tax reforms? Why do some countries develop redistributive politics in hard times, while others do not? There are few places that are better equipped to answer this question than Central and Eastern Europe. Not only do this region features a heavy structural dependence on multinational capital; over the last decade, it has become increasingly constrained by international fiscal conditionality. To explore the shifts and drivers of economic policy, this thesis focuses on the under-researched area of taxation - as much an instrument for economic development, as a means for redistribution. Challenging established accounts of the region, CEE countries represent a significant variation in tax policy reform since the global financial crisis of 2008. By focusing on four CEE political economies (Hungary, Slovakia, Romania, Latvia), this thesis contends that CEE tax policy post-crisis has been characterised by three emerging conflicts - between rich and poor, foreign and domestic businesses and, relatedly, the larger businesses and the self-employed. However, conventional external explanations regarding multinational capital and international organisations fall short of accounting for the variation between countries on these three dimensions. To address this deficit, this thesis connects the literature on political competition and business power. By applying process tracing and focused comparison methodology to unique qualitative data, this thesis argues that, although salience importantly shapes tax reform (i.e. only salient policies are politicised), salience largely depends on political competition. Only when salience and competition work together, are special interests less likely to shape policy. Furthermore, this thesis argues that the power and influence of a business depends on whether and to what extent the business can instrumentalise external/domestic exit constraints, depending on the business size. Specifically, if large/multinational businesses can shape policy via lobbying and threats of exit abroad, small businesses, lacking such options, can credibly threaten the state via exit into the shadow economy.
Download or read book Tax Reform in Economies in Transition written by Mr.Vito Tanzi and published by International Monetary Fund. This book was released on 1991-03 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: The transition from a command to a market economy requires profound reforms of the tax system. Such a transition will put downward pressures on the level of taxation at a time when public expenditure remains high. This paper outlines the main characteristics of the tax systems in centrally-planned economies. It describes recent changes in those tax systems. Finally, it discusses the major difficulties that will be faced, and the errors that must be avoided, during the transition.
Download or read book Eastern Europe written by International Monetary Fund. European I Department and published by . This book was released on 1994 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Path of Reform in Central and Eastern Europe written by Richard Portes and published by . This book was released on 1991 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Role of Tax Reform in Central and Eastern European Economies written by ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT. CENTRE FOR CO-OPERATION WITH EUROPEAN ECONOMIES IN TRANSITION. and published by . This book was released on 1991 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fiscal Policy and Economic Growth written by Cheryl Williamson Gray and published by World Bank Publications. This book was released on 2007 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: Worldwide experience highlights public finance policies that promote economic growth while meeting the need for fundamental public goods. The Eastern European and Central Asia countries pioneered flat income taxes without generally suffering revenue losses as a result, but they have not addressed the problem of high payroll taxes.
Download or read book Undeclared Economic Activity in Central and Eastern Europe How Taxes Contribute and How Countries Respond to the Problem written by Willi Leibfritz and published by . This book was released on 2017 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: The paper examines the incentives and distortions created by tax policy and administration structures that motivate individuals to undeclare or under-declare work in the new EU member countries. It analyses the tax level and the tax structure "mix" of tax instruments, the special taxation regimes set up to attract workers and entrepreneurs back into the formal economy and how tax policies such as the introduction of a "flat tax" on income from labor and capital impacted workers and entrepreneurs in terms of formalizing work. It also attempts to gain some insight into the effectiveness of tax administration by comparing some input and output measures As non-tax factors can amplify the adverse effects of taxes on the labor market and reduce the effectiveness of tax reform, some of these other economic framework conditions are also discussed. This paper concludes by refining the main results and possible best practices for tackling undeclared work. The paper argues that the new EU member countries have had mixed success tackling undeclared work. While taxation matters, other underlying conditions for formal sector activity are also important. Addressing the problem of undeclared work therefore requires a broad policy approach with further improvements in tax policies, tax administration, and in general economic framework conditions for formal sector activity.
Download or read book The Polish Tax Reform written by Patrick Lenain and published by . This book was released on 2000 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Transition in Eastern Europe Volume 1 written by Olivier Jean Blanchard and published by University of Chicago Press. This book was released on 2008-04-15 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: When communism fell in 1989, the question for most Eastern European countries was not whether to go to a market economy, but how to get there. Several years later, the difficult process of privatization and restructuring continues to concern the countries of the region. The Transition in Eastern Europe, Volumes 1 and 2 is an analysis of the experiences of various countries making the transition to market economies and examines the most important challenges still in store. Volume 1, Country Studies, gives an in-depth, country-by-country analysis of various reform experiences, including historical backgrounds and discussions of policies and results to date. The countries analyzed are Poland, Czechoslovakia, Hungary, eastern Germany, Slovenia, and Russia. Written by leading economists, some of whom helped shape local and national reforms, this volume identifies common progress, common difficulties, and tentative solutions to the problems of economic transition. Volume 2, Restructuring, focuses on specific issues of transition, including how to design labor market institutions, privatization, new fiscal structures, and bankruptcy laws; how to reorganize foreign trade; and how to promote foreign direct investment. The articles, written by experts in the field, will be of direct help to those involved in the transition process. These volumes provide a standard reference on economic transition in the region for policymakers in Eastern Europe and in western countries, for international agencies concerned with the transition process, and for anyone interested in learning about the dramatic changes that have recently occurred in Eastern Europe.
Download or read book Income Support for the Poorest written by Emil Tesliuc and published by World Bank Publications. This book was released on 2014-07 with total page 223 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study reviews the role and workings and the strengths and weaknesses of last-resort income support programs in Eastern Europe and Central Asia. It suggests how they can be made more effective, what other countries can learn from them, and why they should have a bigger role in social protection in the region.
Download or read book Tax Politics in Eastern Europe written by Hilary Appel and published by University of Michigan Press. This book was released on 2011-07-28 with total page 259 pages. Available in PDF, EPUB and Kindle. Book excerpt: “This is the first book to systematically examine the variation in policies of Eastern European countries. There is a theoretical contribution to understandings of variation in tax policies, but just as impressive is the in-depth empirical analysis and in particular the data from interviews with key players in the process.” —Yoshiko Herrera, University of Wisconsin-Madison Post-Communist tax reform, like institutional reform in other areas of the post-Communist transition, holds tremendous material consequences for different groups in society. Consequently, one would expect the allocation of resources and the distribution of the financial burden of that allocation to be highly sensitive to domestic politics. Indeed the political stakes should be especially high since post-Communist tax reform requires not merely a simple adjustment at the margin, but the fundamental reallocation of the responsibility for government revenue. In Eastern Europe, however, important areas of tax policy do not reflect traditional domestic variables (e.g., interest groups and partisanship) so much as the international imperatives associated with regional and global economic integration. In Tax Politics in Eastern Europe, Hilary Appel analyzes the domestic and international factors that drive tax policy. She begins with a review of the greatest challenges in the initial creation of the capitalist tax systems in former Communist states and then turns to the evolution of specific forms of taxation in order to gauge the relative impact of domestic politics on tax policy. Appel concludes that, although some tax areas, such as personal income taxes, remain politicized, most other taxes, such as corporate income taxes and all forms of consumption taxes, have been less subject to domestic political pressures because of powerful constraints resulting from regional and global economic integration.
Download or read book Emigration and Its Economic Impact on Eastern Europe written by Mr.Ruben V Atoyan and published by International Monetary Fund. This book was released on 2016-07-20 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper analyses the impact of large and persistent emigration from Eastern European countries over the past 25 years on these countries’ growth and income convergence to advanced Europe. While emigration has likely benefited migrants themselves, the receiving countries and the EU as a whole, its impact on sending countries’ economies has been largely negative. The analysis suggests that labor outflows, particularly of skilled workers, lowered productivity growth, pushed up wages, and slowed growth and income convergence. At the same time, while remittance inflows supported financial deepening, consumption and investment in some countries, they also reduced incentives to work and led to exchange rate appreciations, eroding competiveness. The departure of the young also added to the fiscal pressures of already aging populations in Eastern Europe. The paper concludes with policy recommendations for sending countries to mitigate the negative impact of emigration on their economies, and the EU-wide initiatives that could support these efforts.
