Personal Income Tax Reform and Tax Revenue Potential in Transitional Economies: Bulgaria

International Bulletin Review, Vol. 1, No. 1, pp. 23-36, 1993

13 Pages Posted: 19 Apr 2011

Date Written: February 1, 1993

Abstract

This paper utilizes the 1992 household budget survey of Bulgaria to show the poor revenue effects of the income tax structure prevailing in 1992 which did not take into account the underlying distribution of income. We also show that Bulgaria can benefit from a much simpler and lower income tax structure than the one which prevailed in 1992, providing counterfactual calculations of potential revenues of alterative tax structures.

Keywords: persinal income tax, tax reform, tax revenue, transition, Bulgaria

JEL Classification: H2, E6, H24, P2

Suggested Citation

Bogetic, Zeljko and Hassan, Fareed M.A., Personal Income Tax Reform and Tax Revenue Potential in Transitional Economies: Bulgaria (February 1, 1993). International Bulletin Review, Vol. 1, No. 1, pp. 23-36, 1993. Available at SSRN: https://ssrn.com/abstract=1814214

Zeljko Bogetic (Contact Author)

World Bank ( email )

1818 H Street, N.W.
Washington, DC 20433
United States

Fareed M.A. Hassan

World Bank ( email )

1818 H Street, N.W.
ECICO
Washington, DC 20433
United States
202-473-5095 (Phone)
202-477-8518 (Fax)

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