Hidden Bibliographic Details
| Other authors / contributors: | Escolano, Julio, author.
International Monetary Fund. Fiscal Affairs Department, issuing body.
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| ISBN: | 1463915373
9781463915377
9781463915377
1463998643
9781463998646
1463920644
9781463920647
1451970676
9781451970678
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| Notes: | Includes bibliographical references (page 21).
Restrictions unspecified
Electronic reproduction. [Place of publication not identified] : HathiTrust Digital Library, 2010.
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. http://purl.oclc.org/DLF/benchrepro0212
digitized 2010 HathiTrust Digital Library committed to preserve
Print version record.
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| Summary: | Annotation Two possible tax policy strategies for the NIS are: (1) an optimal nondistortionary tax structure as a one-shot action; and (2) a structure with identifiable and clearly understood distortionary elements as a temporary phenomenon to close the fiscal gap. An assessment of NIS tax structures reveals that they conform to neither. They are rapidly acquiring complex features comprising multiple rates, exemptions, and other difficult-to administer properties, with uncertain ramifications for efficiency, equity, and the fiscal deficit. Steady--and perhaps prolonged--effort needs to be made if simple, broad-based, and revenue-productive tax structures are to be achieved. This is a Paper on Policy Analysis and Assessment and the author(s) would welcome any comments on the present text. Citations should refer to a Paper on Policy Analysis and Assessment of the International Monetary Fund, mentioning the author(s) and the date of issuance. the views expressed are those of the author(s) and do not necessarily represent those of the Fund.
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| Other form: | Print version: Shome, Parthasarathi, 1950- State of tax policy in the Central Asian and Transcaucasian newly independent states (NIS). [Washington, D.C.?] : International Monetary Fund, ©1993
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