Heady, C. and Smith, S. (1995) Tax and benefit reform in the Czech and Slovak republics. In: Newberry, D., (ed.) Tax and Benefit Reform in Central and Eastern Europe. (pp. 19-48). Centre for Economic Performance (CEP), The London School of Economics and Political Science (LSE): London, UK.
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Abstract
Book description: This book takes stock of the first five years of fiscal reform in the transitional economies of Central and Eastern Europe, comparing the structures of taxation and expenditure between countries, with the European Union and over time. The research concentrates on the experience of the Visegrád nations (Hungary, Poland and the Czech and Slovak Republics) since these countries were in the forefront of the transitional process and have made the most progress with tax reform. They all also have a strong statistical tradition that allows the transition process to be studied in great detail: going beyond the macro aggregates to probe the efficiency and distributional impact of reforms at the household and enterprise level, the studies analyse survey data ranging in size from several hundred enterprises to over 100,000 individuals.
| Type: | Book chapter |
|---|---|
| Title: | Tax and benefit reform in the Czech and Slovak republics |
| ISBN-13: | 9781898128199 |
| Publisher version: | http://www.cepr.org/pubs/books/P071.asp |
| Language: | English |
| UCL classification: | UCL > School of Arts and Social Sciences > Faculty of Social and Historical Sciences > Economics |
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