Tax Reform in Kazakhstan, 1993-95: A Cooperative Effort

Posted: 10 May 2019

See all articles by Charles McLure

Charles McLure

Hoover Institution; Stanford University

Date Written: April 9, 2019

Abstract

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

McLure, Charles, Tax Reform in Kazakhstan, 1993-95: A Cooperative Effort (April 9, 2019). Available at SSRN: https://ssrn.com/abstract=3372638

Charles McLure (Contact Author)

Hoover Institution; Stanford University ( email )

Stanford, CA 94305-6010
United States
650-723-2657 (Phone)

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