| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP1135 |
| DP1135 Defensive and Strategic Restructuring in Central European Enterprises | |
| Irena Grosfeld; Gerard Roland | |
| 发表日期 | 1995-03-31 |
| 出版年 | 1995 |
| 语种 | 英语 |
| 摘要 | This paper analyses the changes to the tax and social security systems that have occurred since Czechoslovakia's `velvet revolution' in 1989. It shows how the tax system is moving to meet the requirements of a market economy. It suggests that a particularly high priority has to be given to avoiding taxes which require administrative discretion and to reducing administrative complexity.A tax-benefit model is used to look at two particular aspects of tax and social security design. It shows that the administratively convenient move to a single-rate VAT could have been achieved without adverse distributional effects, but with a slight increase in overall marginal tax rates. It also analyses the effects of the Czech plan for replacing universal benefits with means-tested benefits. This is shown to reduce budgetary costs and reduce poverty, but at the expense of increasing marginal tax rates. |
| 主题 | International Macroeconomics |
| 关键词 | Czech republic Fiscal policy Social security benefits Tax reform |
| URL | https://cepr.org/publications/dp1135 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/530281 |
| 推荐引用方式 GB/T 7714 | Irena Grosfeld,Gerard Roland. DP1135 Defensive and Strategic Restructuring in Central European Enterprises. 1995. |
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