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...
Voir la suite
INFORMATION
-
1991/08/31
-
Document de travail de recherche sur les politiques
-
WPS751
-
1
-
1
-
2010/07/01
-
A consumption-based direct tax for countries in transition from socialism
-
tax system
TÉLÉCHARGER
RAPPORT COMPLET
Version officielle du document (peut inclure des signatures etc…)
-
Total Downloads** : 850
*La version texte est une version à reconnaissance optique de caractères non-corrigée. Cette version est fournie uniquement pour accommoder les utilisateurs disposant de connections lentes.