Tax Modelling for Economies in Transition
Published on 29. October 1997
Book
Hardback
272 pages
978-0-333-66319-6 (ISBN)
Description
'Paul Bernd Spahn and Mark Pearson have done an important service to tax policy. Good economic policy requires quantitive support. These essays of high technical quality and great relevance will be of great interest to academics and provide tax officials in transition economies with a road map to introuce western tax systems into economies which were centrally planned' - Vito Tanzi, Director, Fiscal Affairs Department, International Monetary Fund Governments need to know how much revenue their tax systems will raise, who will pay tax and what the effects on the incentives to save, work and invest will be. This book draws on the experience of tax modelling in western European economies and economies in transition to show the range of techniques involved from 'back of the envelope' calculations to sophisticated econometrics. Personal and corporate income taxes are considered, as well as the essential task of developing an appropriate database.
More details
Language
English
Place of publication
Basingstoke
United Kingdom
Target group
College/higher education
Professional and scholarly
Illustrations
bibliography, index
Dimensions
Height: 222 mm
Width: 141 mm
Weight
487 gr
ISBN-13
978-0-333-66319-6 (9780333663196)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Other editions
Additional editions
Paul Bernd Spahn | Mark Pearson
Tax Modelling for Economies in Transition
E-Book
07/2016
Palgrave Macmillan
€53.49
Available for download
Paul Bernd Spahn | Mark Pearson
Tax Modelling for Economies in Transition
Book
01/1998
Palgrave Macmillan
€53.49
Shipment within 15-20 days
Content
Introduction; Mark Pearson & Paul Bernd Spahn - Tax Systems of Economies in Transition; Mark Pearson & Paul Bernd Spahn - The Hierarchy of Modelling Techniques; Paul Bernd Spahn - Microeconomic Tax Modelling: Assembling the Database; G.A.Kennedy - Macroeconomic Effects of Tax Modelling Measures in an Econometric Model for Germany; W.Jahnke - Modelling Personal Income Tax Under Inflationary Conditions: The Case of Ukraine; Paul Bernd Spahn - Estimating VAT Revenues from Tax Reform in Transition Economies; Yolanda K. Kodrzycki - A Multisectoral Model for Estimating VAT Revenues in Hungary; Jean Tesche - A Model of the Personal Income tax for the United Kingdom; G. A. Keeney - The Danish Law Model; Frederik Hansen - Microsimulation Model of Personal Tax and Social Security benefits in the Czech Republic; F.Coulter, C. Heady, C. Lawson, S.Smith & G.Stark - The Hungarian Personal Income Tax Model; I. Juh sz - The Inland Revenue Model for Forecasting Corporation tax in the United Kingdom; R. Eason and B.Elmore - Forecasting Corporation Tax Revenues in France; Jean-Luc Schneider - Bibliography - Index