Source: The State of Tax Policy in the Central Asian and Transcaucasian Newly Independent States (NIS)
Series: IMF Policy Discussion Papers
Author(s): Julio Escolano , and Parthasarathi Shome
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 July 1993
Keywords: tax reform, taxation, tax structures, tax structure, tax systems
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 tempo...