Financing government in the transition : Bulgaria. The political economy of tax policies, tax bases, and tax evasion /
This publication is a product of collaboration between the Country Operations Division of the Europe and Central Asia Department One and the Transitional Economies Division of the Policy and Research Department in analyzing Bulgaria ' s experience with government finance reforms. Having experie...
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| Format: | Book |
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Washington, D.C. :
World Bank,
1995
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| Series: | World Bank regional and sectoral studies
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Table of Contents:
- Foreword / Alan Gelb
- Preface / Christiaan J. Poortman
- Acknowledgment
- About the editors and contributors
- 1. Introduction: 1. Summary / Zeljko Bogetic and Arye L Hillman
- 2. Bulgaria in transition. an overview / Zeljko Bogetic
- 2. Taxation and incentives: 3. The choice of the tax system / Zeljko Bogetic and Arye L Hillman
- 4. The private sector, state enterprises, and informal economic activity / Arye L. Hillman, Lubomir Mitov, and R. Kyle Peters
- 5. Income tax reform and investment incentives / George R. Zodrow
- 3. Government and households: 6. Households and the state / Michael Walton
- 7. Household taxation and income distribution / Zeljko Bogetic and Fareed M. A. Hassan
- 4. The structure of government: 8. Central and local government tax relations / Jorge Martinez-Vasquez
- 5. Indirect taxation: 9. Excise taxation of fuel: a case study of lost revenue / Lubomir Mitov
- 10. International trade and budget revenue / George Fane
- 11. The introduction of the value-added tax in Bulgaria / Zeljko Bogetic and Julia Varga
- 6. Financing social expenditures: 12. Social insurance and social assistance / Louise Fox
- 13. Choosing and funding a health care program / Charles Normand
- 7. Conclusions: 14. General lessons from the bulgarian experience / Zeljko Bogetic and Arye L. Hillman
- Subject index