The State of Tax Policy in the Central Asian and Transcaucasian Newly Independent States (NIS)

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 that they conform to neither. They are rapidly... READ MORE...

Publication date: July 1993
ISBN 9781451970678
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