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Arye L. Hillman - Financing government in the transition--Bulgaria: the political economy of tax policies, tax bases, and tax evasion

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title Financing Government in the Transition--Bulgaria The Political - photo 1

title:Financing Government in the Transition--Bulgaria : The Political Economy of Tax Policies, Tax Bases, and Tax Evasion World Bank Regional and Sectoral Studies
author:Bogetic, Zeljko.
publisher:World Bank
isbn10 | asin:0821333887
print isbn13:9780821333884
ebook isbn13:9780585242613
language:English
subjectTaxation--Bulgaria, Bulgaria--Economic policy--1989-
publication date:1995
lcc:HJ2870.F56 1995eb
ddc:336.4977
subject:Taxation--Bulgaria, Bulgaria--Economic policy--1989-
Page iii
Financing Government in the Transition:
Bulgaria
The Political Economy of Tax Policies, Tax Bases, and Tax Evasion
Edited by
Zeljko* Bogetic*
Arye L. Hillman
The World Bank
Washington, D.C.
Page iv
1995 The International Bank for Reconstruction
and Development / The World Bank
1818 H Street, N.W., Washington, D.C. 20433
All rights reserved
Manufactured in the United States of America
First printing September 1995
The World Bank Regional and Sectoral Studies series provides an outlet for work that is relatively limited in its subject matter or geographical coverage but that contributes to the intellectual foundations of development operations and policy formulation. Some sources cited in this paper may be informal documents that are not readily available.
The findings, interpretations, and conclusions expressed in this publication are those of the authors and should not be attributed in any manner to the World Bank, to its affiliated organizations, or to the members of its Board of Executive Directors or the countries they represent.
The material in this publication is copyrighted. Requests for permission to reproduce portions of it should be sent to the Office of the Publisher at the address shown in the copyright notice above. The World Bank encourages dissemination of its work and will normally give permission promptly and, when the reproduction is for noncommercial purposes, without asking a fee. Permission to copy portions for classroom use is granted through the Copyright Clearance Center, Inc., Suite 910, 222 Rosewood Dr., Danvers, Massachusetts 01923, U.S.A.
The boundaries, colors, denominations, and other information shown on any map in this volume do not imply on the part of the World Bank Group any judgment on the legal status of any territory or the endorsement or acceptance of such boundaries.
The complete backlist of publications from the World Bank is shown in the annual Index of Publications, which contains an alphabetical title list and indexes of subjects, authors, and countries and regions. The latest edition is available free of charge from Distribution Unit, Office of the Publisher, The World Bank, 1818 H Street, N.W., Washington, D.C. 20433, U.S.A., or from Publications, The World Bank, 66, avenue d'Ina, 75116 Paris, France.
Cover design by Sam Ferro
Library of Congress Cataloging-in-Publication Data
Financing government in the transitionBulgaria: the political
economy of tax policies, tax bases, and tax evasion / edited by
Zeljko* Bogetic* and Arye L. Hillman; with a foreword by Alan Gelb
and a preface by Christiaan J. Poortman.
p. cm. (World Bank regional and sectoral studies series)
Includes bibliographical references.
ISBN 0-8213-3388-7
1. TaxationBulgaria. 2. BulgariaEconomic policy1989
I. Bogetic*, Zeljko*. II. Hillman, Arye L. III. Series: World Bank regional
and sectoral studies.
HJ2870.F56 1995
336.4977dc20 9533358
CIP
Page v
CONTENTS
Foreword
By Alan Gelb
vii
Preface
By Christiaan J. Poortman
ix
Acknowledgment
xi
About the Editors and Contributors
xiii
I. Introduction
1
1. Summary
Zeljko* Bogeti* and Arye L. Hillman
3
2. Bulgaria in Transition: An Overview
Zeljko* Bogetic*
9
II. Taxation and Incentives
31
3. The Choice of the Tax System
Zeljko* Bogetic* and Arye L. Hillman
33
4. The Private Sector, State Enterprises, and Informal Economic Activity
Arye L. Hillman, Lubomir Mitov, and R. Kyle Peters
47
5. Income Tax Reform and Investment Incentives
George R. Zodrow
71
III. Government and Households
97
6. Households and the State
Michael Walton
99
7. Household Taxation and Income Distribution
Zeljko* Bogetic* and Fareed M.A. Hassan
121

Page vi
IV. The Structure of Government
135
8. Central and Local Government Tax Relations
Jorge Martinez-Vasquez
137
V. Indirect Taxation
159
9. Excise Taxation of Fuel: A Case Study of Lost Revenue
Lubomir Mitov
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