Tax Reform in Economies in Transition: A Brief Introduction to the Main Issues

28 Pages Posted: 15 Feb 2006

See all articles by Vito Tanzi

Vito Tanzi

International Monetary Fund (IMF); National Bureau of Economic Research (NBER)

Date Written: March 1991

Abstract

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.

JEL Classification: 027, 052, 323

Suggested Citation

Tanzi, Vito, Tax Reform in Economies in Transition: A Brief Introduction to the Main Issues (March 1991). IMF Working Paper No. 91/23, Available at SSRN: https://ssrn.com/abstract=884657

Vito Tanzi (Contact Author)

International Monetary Fund (IMF) ( email )

700 19th Street NW
Tax Policy Division Fiscal Affairs Department
Washington, DC 20431
United States

National Bureau of Economic Research (NBER)

1050 Massachusetts Avenue
Cambridge, MA 02138
United States

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