How have tax systems, whose primary role is to raise resources to finance public expenditures, evolved in the transition countries of Eastern Europe and the former Soviet Union? The authors find that:...
Public expenditures which, as a proportion of Gross Domestic Product (GDP), were 45 to 50 percent at the beginning of transition in the countries of Eastern Europe and the former Soviet Union, fell during...
The authors investigate the impact of India's program of economic stabilization and trade liberalization launched in 1991, a year when the country was in the throes of a foreign exchange crisis. The authors...
General principles can guide the design of the overall contours of a tax reform package to a considerable extent. This paper reports on the use of three tax policy models to analyze issues in the course...