The State of Tax Policy in the Central Asian and Transcaucasian Newly Independent States (NIS) /

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 t...

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Bibliographic Details
Main Author: Escolano, Julio
Other Authors: Shome, Parthasarathi
Format: Journal
Language:English
Published: Washington, D.C. : International Monetary Fund, 1993.
Series:IMF Policy Discussion Papers; Policy Discussion Paper ; No. 1993/008
Online Access:Full text available on IMF