Tax modelling for economies in transition

著者

• Spahn, P. Bernd (Paul Bernd)
• Pearson, Mark

書誌事項

Tax modelling for economies in transition

edited by Paul Bernd Spahn and Mark Pearson

Macmillan, 1998

注記

Bibliography: p. 237-240

Includes index

内容説明・目次

内容説明

'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.

目次

• 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

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BA34172598
• ISBN:
  • 0333663195
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Basingstoke, Hampshire
• ページ数/冊数: xviii, 250 p.
• 大きさ: 23 cm
• 分類:
  • NDC9 : 345.1
  • DC21 : 336.20015118
• 件名:
  • LCSH : Fiscal policy
  • LCSH : Taxation -- Mathematical models