This paper suggests a consumption-based direct tax, referred to here as a simplified alternative tax or SAT, as an alternative to the standard income tax for reforming socialist economies (RSEs). The paper consists of seven sections. Section I serves as an introduction. Section II outlines some of the objectives of tax policy in RSEs and some of the constraints on the achievement of those objectives. Section III provides examples of the overwhelming...
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INFORMATION
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1991/08/31
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Document de travail de recherche sur les politiques
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WPS751
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1
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1
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2010/07/01
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A consumption-based direct tax for countries in transition from socialism
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tax system