Using a household budget survey for 1992, The author shows the poor revenue performance and distributional impact of Bulgaria's personal income tax system. He explores the implications for revenue and income distribution of two alternative tax systems - a flat tax and a progressive but simpler three-brackets tax system. He demonstrates that simpler tax structures with lower tax rates could achieve at least equal revenue and distributional objectives...
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ПОДРОБНАЯ ИНФОРМАЦИЯ
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1998/06/30
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Рабочий документ в рамках исследования вопросов политики
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WPS1927
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1
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1
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2010/07/01
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Revenue-productive income tax structures and tax reforms in emerging market economies - evidence from Bulgaria
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tax bracket
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