Tax Reform in Kazakhstan, 1993-95: A Cooperative Effort
Posted: 10 May 2019
Date Written: April 9, 2019
This article describes what representatives of the foreign organizations advising the Government of Kazakhstan on tax reform (the IMF, OECD, the EU, US Treasury Department, USAID, the law firm of Skadden Arps, and the International Tax and Investment Center (a tiny new non-profit organization) and their local counterparts did to create the new tax law. Also, it provides a “roadmap” to documents produced by these organizations and the Ministry that were donated to the Hoover Institution Archives at Stanford University in March 2019. Finally, it speculates on why the large tax reform organizations provided coordinated advice, without institutional jealousies getting in the way.
Keywords: Kazakhstan tax reform, institutional cooperation
JEL Classification: H24, H25, P35
Suggested Citation: Suggested Citation