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...

Полное описание

Библиографические подробности
Главный автор: Escolano, Julio
Другие авторы: Shome, Parthasarathi
Формат: Журнал
Язык:English
Опубликовано: Washington, D.C. : International Monetary Fund, 1993.
Серии:IMF Policy Discussion Papers; Policy Discussion Paper ; No. 1993/008
Online-ссылка:Full text available on IMF