Eastern Europe : Factors Underlying the Weakening Performance of Tax Revenues /
The paper analyzes the decline of tax revenue/GDP ratios in transition economies of central and eastern Europe. The paper separates the effect on revenues of discretionary policy actions and finds that endogenous factors, notably the collapse of underlying profits and declining effective tax rates,...
| المؤلف الرئيسي: | |
|---|---|
| التنسيق: | دورية |
| اللغة: | English |
| منشور في: |
Washington, D.C. :
International Monetary Fund,
1994.
|
| سلاسل: | IMF Working Papers; Working Paper ;
No. 1994/104 |
| الوصول للمادة أونلاين: | Full text available on IMF |