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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Autor principal: Escolano, Julio
Altres autors: Shome, Parthasarathi
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 1993.
Col·lecció:IMF Policy Discussion Papers; Policy Discussion Paper ; No. 1993/008
Accés en línia:Full text available on IMF