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Consumption taxes:

1994

Title: Eastern Europe: Factors Underlying the Weakening Performance of Tax Revenues

Author: Bélanger, Gérard

Series: Working Paper No. 1994/104

Date: September 1, 1994

Notes: Discusses Albania, Bulgaria, Czech Republic, Hungary, Poland, Romania, Slovak Republic, and the former Czechoslovakia.

Subject: Consumption taxes Effective tax rate Inflation Prices Revenue administration Social security contributions Tax policy Taxes

1993

1992

Title: Theory and Policy: A Commenton Dixit andon Current Tax Theory

Author: Tanzi, Vito

Series: Working Paper No. 1992/015

Date: February 1, 1992

Notes: Also published in Staff Papers, Vol. 39, No. 4, December 1992.

Subject: Consumption taxes Inflation Prices Taxes

1991

Title: International Vat Harmonization: Economic Effects

Author: Frenkel, A. Jacob ; Symansky, A. Steven ; Razin, Assaf

Series: Working Paper No. 1991/022

Date: February 1, 1991

Notes: Also published in Staff Papers, Vol. 38, No. 4, December 1991.

Subject: Cash-flow tax Consumption Consumption taxes Income tax systems National accounts Revenue administration Taxes Value-added tax

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