Back Matter

Back Matter

Editor(s):
Vito Tanzi, and Antonis Adam
Published Date:
June 1992
    Share
    • ShareShare
    Show Summary Details

    Index

    • Accountability, 283

    • Accounting systems, 32, 169–70, 273

      • central planning, 14, 41

      • strengths and weaknesses, 280–82

      • tax administration, 139

    • Ad hoc taxes, 44

    • Ad valorem tax, 25, 32–33

      • tariffs, 223

    • Advertising. See Publicity

    • Africa

      • turnover taxes, 188

    • Agriculture

      • value-added taxes, 198

    • Algeria

      • consumption patterns, 316–17

      • guaranteed employment, 314

      • subsidies, 317

    • Angola

      • reforms, 264

      • tax rates, 145

    • Annual financial plans, 12–13, 273–74

    • Argentina

      • inflation, 53

      • tax appeals process, 137

    • Austria

      • tax policy, 105, 114

    • Bankruptcy, 47, 83–84, 87, 170

    • Banks

      • bad loans, 68–70

      • central, 272

      • credit limits, 28

      • domestic financing, 43–46, 57

      • government credit, 44

      • housing credit, 70

      • nongovernment accounts, 45

      • privately owned, 122

      • private sector, 30

      • recapitalization, 78

    • Belgium

      • tax policy, 114

    • Black market, 19,47

      • country comparisons, 62

      • Romania, 61

    • Bolivia

      • tax appeals process, 137

    • Bonds, 46

    • Brazil

      • inflation, 53

    • Budget

      • administration, 45

      • bargaining process, 281, 289

      • central planning, 41, 270, 274–80

      • cost-benefit evaluations, 26

      • credit policy, 269–70

      • extrabudgetary funds, 271, 280

      • foreign borrowing, 48–49

      • intergovernmental relations, 284

      • macroeconomic environment, 283–84

      • privatization, 54, 284

      • public expenditures, 262–63

      • role of the legislature, 275, 277

      • stabilization policies, 26–31, 40

    • Bulgaria

      • decentralization, 332

      • domestic debt, 52

      • fiscal deficits, 38

      • foreign debt, 62

      • foreign investment, 241, 245

      • inflation, 62

      • intergovernmental fiscal relations, 330

      • money market instruments, 73

      • nonbank financing, 39

      • public expenditures, 263

      • social security, 300

      • tax evasion, 137

      • tax policy, 122, 145, 147,220

      • unemployment benefits, 303, 304

      • uniform tariff rates, 226

    • Canada

      • tax appeals process, 137

    • Capital, 181–82

      • banks, 78

      • international, 102, 110

      • market-oriented reform, 21

      • markets, 84, 90, 153,234–35

      • user costs, 103–5, 110, 116–18

    • Capital gains taxes, 174, 184–85

    • Capital goods, 189

    • Cash compensation

      • family allowances, 319–21

    • Cash management, 26, 169

    • Central planning, 12–13

      • accounting, 41

      • budget, 13–15, 41, 270, 273–80

      • exchange rates, 263

      • fiscal deficits, 18–41

      • fiscal institutions, 268–89

      • foreign trade, 212–17

      • incentives, 20, 21

      • income tax, 166–70

      • macroeconomic imbalances, 17–18

      • public expenditures, 269

      • revenue and expenditure systems, 21–23,42,45,272–73

      • social security, 292–298

      • tariffs, 216–17

      • tax administration, 121–22

      • wages, 313

    • Children, 255–56. See also Family allowances

    • Chile

      • tax appeals process, 137

      • unemployment, 327

    • China

      • export taxes, 220

      • fiscal deficits, 270

      • government debt management, 67

      • guaranteed employment, 314

      • implicit taxation, 220–21

      • living standards, 315–16

      • reforms, 264–65

      • social policy, 300, 327, 328

      • subsidies, 317

      • tax policy, 121, 188, 219

      • unemployment benefits, 325

    • CMEA. See Council for Mutual Economic Assistance

    • Commercialization, 88–89

      • Poland, 94

    • Commodity bonds, 46

    • Competition, 81–83

      • banking system, 30–31

      • privatization, 87–88

      • worldwide, 114

    • Computerization of tax administration, 124, 131, 133–34

      • telecommunications problems, 192

    • Consensus for reform, 33

    • Consumption, 256

      • rationing, 321

      • relative prices, 316

    • Consumption taxes, 171, 226

    • Contingent liabilities, 23

    • Contractions, 24

    • Cooperatives

      • tax liability, 177–78

    • Cost-benefit evaluations, 26

    • Council for Mutual Economic Assistance, 14, 16,42–43

    • Credit

      • allocation schedule, 45

      • budget, 269–70

      • government, 43

      • Soviet Union, 48

      • stabilization policies, 19

    • Currency

      • convertible rubles, 61

      • devaluation, 29, 49

      • hard currency financing, 48

    • Czechoslovakia

      • depreciation rules, 170

      • export incentives, 221

      • federal constitution, 332

      • fiscal deficits, 38

      • foreign exchange liabilities, 71

      • foreign financing, 59–60

      • foreign investment, 241

      • foreign trade, 212

    • Czechoslovakia, continued

      • government assumption of liabilities, 69

      • government debt management, 69–70

      • implicit taxation, 221

      • intergovernmental fiscal relations, 330,331

      • money market instruments, 73

      • nonbank financing, 39–40

      • privatization, 60, 96

      • public expenditure, 263

      • social security, 300, 302

      • tariffs, 219

      • tax rates, 145

      • uniform tariff rates, 226

    • Debt

      • domestic, 51–52

      • enterprise, 73–74

      • foreign, 61, 263

      • government domestic, 67–70, 72–74

    • Decentralization, 22–23

      • China, 267

      • disadvantages, 345

      • fiscal reform, 330–48

      • Hungary, 342–43

      • monetary policy, 338

      • Poland, 342

      • public goods, 344–45

    • Defense, 339

    • Depreciation rules, 110, 170, 177, 241

    • Devaluation of domestic currency, 29

      • foreign borrowing, 29

    • Domestic and foreign tax differential, 160–61

    • Domestic bank financing, 43–46

    • Domestic debt, 51–52

    • Domestic financing

      • Soviet Union, 61

    • Domestic interest rates, 49–51

      • Romania, 60–61

    • Domestic investment

      • Hungary, 108

    • Domestic-world interest differential, 58

    • Double taxation, 179–80, 181

    • East Germany

      • enterprise debt, 73–74

      • government debt management, 69

      • unemployment, 327

    • Education

      • federal responsibilities, 340

    • Efficiency

      • health care, 298

      • state enterprises, 85, 260

      • tax policy, 101–15

    • Employment. See also Unemployment benefits

      • China, 314

      • state enterprises, 73, 260–61

    • Enterprise profits tax, 145–46, 151, 159–60, 164

    • Enterprise sector

      • bad bank loans, 68–70

      • reforms, 218

    • Environmental protection

      • federal responsibilities, 340

      • public sector, 261, 262

    • Equity goals, 22

    • Ex ante and ex post deficits, 41, 46

    • Exchange rates, 24, 218–19, 224, 227

      • central planning, 263

      • dual, 29

      • partial reforms, 16

      • Soviet Union, 61

    • Expenditures

      • central planning, 42, 45, 272

      • investment, 261

      • market-oriented reform, 22–23

      • public policy, 254–60

    • Expenditure taxes, 171–72

    • Export taxes, 227–28

      • value-added tax, 205–6

    • External reforms, 152

    • Faith in institutions, 98

    • Family allowances, 319–21

      • income taxes, 175–76

      • subsidies, 326

    • Federal functions, 332–39, 341

      • regional equalization, 339–40

    • Financial intermediaries for privatization, 93–94

    • Finland

      • depreciation rules, 110

      • tax policy, 105, 107

    • Fiscal deficits

      • central planning, 17–41

      • foreign financing, 55–58

      • management, 26

      • methods of financing, 54–55, 57–58

      • republic and local levels, 339

      • tax reform, 153–54

      • types, 41

    • Fiscal institutions. See also Accounting systems; Budget

      • central planning, 268–69

      • management of change, 289–90

      • stabilization policies, 24–25

      • tax policy, 25

    • Five-year plans, 273–74

    • Food

      • subsidies, 317–18, 321–23

      • value-added taxes, 199–200

    • Foreign advisors, 97–98

    • Foreign aid, 43

    • Foreign debt, 263

      • Soviet Union, 61

    • Foreign exchange, 70–71

    • Foreign financing, 42–43, 48–49

      • Czechoslovakia, 59–60

      • fiscal deficits, 55–58

      • Romania, 59–60

    • Foreign investment, 30, 233–34

      • attribution rules, 240–41

      • government regulations, 245

      • Hungary, 108

      • justification, 232

      • macroeconomic environment, 233

      • Poland, 95–96

      • tax administration, 249

      • tax incentives, 160, 238–39, 248

      • tax jurisdiction, 236–38

      • tax policy, 103, 105, 232–34, 236

      • tax reform, 158

    • Foreign trade, 28–29, 87, 337. See also Export taxes; Tariffs

      • central planning, 14–15

      • implicit taxation, 220–21

      • import taxes and duties, 29, 222–27

      • managed prices, 189

      • quotas, 221,223

      • tariffs, 216–17

      • taxes and subsidies, 149–50, 211–30

      • unilateral trade liberalization, 227

    • Free trade, 337

    • German Democratic Republic. See East Germany

    • Germany

      • tax appeals process, 137

      • tax policy, 114

    • Goods prices, 24

    • Government debt management

      • bad bank loans, 68–70

      • government paper, 75–76

      • new debt, 72–74

      • nonmarketable instruments, 75

      • public-sector debt, 68

      • recognition of debt, 78–79

      • Stalinist period, 67

    • Government regulations for foreign investment, 245

    • Government reserve funds, 44

    • Greece

      • tax policy, 105, 114

    • Gross investment tax, 189

    • Health care benefits, 296–98

      • costs, 307–08

      • federal responsibilities, 340

    • Holding companies, 93

    • Household income

      • income taxes, 175

    • Housing, 257

      • value-added taxes, 200–201

    • Housing credit, 70

    • Hungary

      • customs administration, 228

      • decentralization, 332, 342–43

      • depreciation rules, 110

      • domestic investment, 108

      • family allowances, 320

      • foreign investment, 108, 241

      • government assumption of liabilities, 69

      • housing credit, 70

      • intergovernmental fiscal relations, 330

      • money market instruments, 73

      • personal income tax, 161

    • Hungary, continued

      • privatization, 96–97

      • public expenditures, 257, 263

      • social security, 300, 302

      • tariffs, 219, 226

      • tax administration, 223

      • tax policy, 105, 107–8, 111, 112–13

      • turnover tax, 161–62

      • unemployment benefits, 303, 304, 325

      • value-added taxes, 198

      • worker self-management, 91

    • Implicit contracts, 23

    • Implicit taxation, 188, 197–98, 220–21

    • Import taxes. See Tariffs

    • Imputation system, 181

    • Incentives, 170

      • central planning, 12

      • investment, 103

      • market-oriented reform, 21

      • partial reforms, 15–17

      • tax incentives for foreign investment, 160, 238–39, 248

      • tax policy, 25–26, 107–8, 111–12

    • Income from abroad, 168

    • Income supplements, 28

    • Income taxes, 21, 101–2, 163–64

      • agricultural income, 184

      • central planning, 166–70

      • consumption taxes, 171

      • corporate, 110, 169–70, 177–83, 185–87

      • family allowances, 175–76

      • global uniformity, 160–61

      • household income, 175

      • income in kind, 173–74

      • individual, 148–49, 166–69, 183–85

      • interest income, 174–75

      • proportional or progressive, 172–73

      • shareholder rate, 110, 179–80

      • sources of income, 110–11

      • turnover taxes vs., 177

      • worldwide, 173

    • Indexation

      • interest income, 174–75

      • rate schedules and allowances, 176–77

    • India

      • tax policy, 171

    • Inflation, 34

      • Argentina, 53

      • Brazil, 53

      • Bulgaria, 62

      • central planning, 13–14

      • Czechoslovakia, 60

      • domestic interest rates, 49

      • hyperinflation, 176

      • Mexico, 53

      • Poland, 62

      • price liberalization, 27

      • privatization, 87

      • relative prices, 53

      • social security, 307

      • Soviet Union, 62

      • value-added taxes, 203–4

    • Insurance

      • companies, 72, 76

      • private, 308

      • unemployment, 324–27

    • Interest income, 168

      • indexation, 174–75

    • Interest rates, 24, 29–30, 75

      • domestic, 49–51, 58–59

      • housing credit, 70

      • monetary overhang, 27

    • Intergovernmental relations

      • budget, 284

      • customs administration, 229

      • fiscal, 330–48

      • fiscal policies in Western federations, 334–35

      • practical guidelines, 347

      • revenue sharing, 206

      • social policy, 264

      • tax administration, 122–23, 139

    • Investment, 108, 264. See also Foreign investment

      • tax considerations, 102, 189

    • Investment tax credit, 108

    • Iran

      • social assistance, 328

      • subsidies, 317

    • Ireland

      • depreciation rules, 110

      • tax policy, 107

    • Joint ventures, 232

    • Labor market reform, 153

    • Latin America

      • inflationary expectations, 53

    • Living standards, 317–19

    • Local governments, 44. See also Intergovernmental relations

      • budget, 270

      • decentralization, 332

      • privatization, 348

      • value-added taxes, 206–8

    • Local public goods, 344–45

    • Luxury taxes, 225

    • Macroeconomic environment

      • budget, 283–84

      • foreign investment, 233

      • government recognition of debt, 78–79

      • market-oriented reform, 23–24

      • public expenditure policy, 260, 264

      • stabilization policies, 338

    • Manufacturers

      • value-added tax, 196

    • Market-oriented reform, 20

      • capital, 21

      • expenditures, 22–23

      • fiscal institutions, 282–89

      • incentives, 21

      • macroeconomic consequences, 23–24

      • prices, 24

      • production, 21

      • social security, 302–5

      • tax structure, 21–22

    • Market sales

      • privatization, 90–91

    • Mexico

      • inflation, 53

      • tax appeals process, 137

    • Ministry of finance, 191

      • organization, 284, 289

    • Monetary overhang, 27, 53

      • Czechoslovakia, 60

      • Romania, 61

    • Money illusion, 52

    • Money market instruments, 73, 75

    • Mongolia

      • export taxes, 220

      • foreign trade, 212

      • reforms, 264, 265

      • tariffs, 219

    • Monitoring systems, 35

      • taxes, 25

    • Monopolies, 34, 88

    • Multinational companies, 240–41

    • Multiple taxation, 237–38

    • Nonbank financing

      • Czechoslovakia, 60

      • domestic, 46

      • fiscal deficits, 57–58

    • Nonmarketable instruments, 75

    • Partial reforms

      • incentive structure, 15–17

      • market-oriented reform, 20–24

      • prices, 16

      • reason for failure, 17

      • stabilization policies, 17–20

      • wage policies, 19

    • Payroll taxes, 148–49

    • Pensions, 72

      • disability, 296–98, 307

      • old age, 293–96, 306

      • privatization and, 309

    • Permeable nongovernment accounts, 45

    • Petroleum products

      • prices, 29

      • taxation, 32

    • Poland

      • decentralization, 332, 342

      • domestic debt, 52

      • export incentives, 221

      • family allowances, 320

      • foreign debt, 62

      • foreign exchange liabilities, 70–71

      • foreign investment, 95–96, 241

      • foreign trade, 212

      • government paper, 75

      • housing credit, 70

      • inflation, 62

      • intergovernmental fiscal relations, 330

      • money market instruments, 73

    • Poland, continued

      • nonbank financing, 39

      • presumptive taxes, 197

      • privatization, 80, 88, 94–96

      • public expenditure, 263

      • social security, 302

      • tariffs, 225, 226

      • tax policy, 105, 112, 123–24, 145

      • turnover tax, 161–62

      • unemployment benefits, 303, 325

      • worker self-management, 91–92

    • Portugal

      • tax policy, 105, 114

    • Presumptive taxes, 197–98

    • Prices

      • consumption patterns, 316

      • conversion formulas, 215

      • domestic, 218

      • domestic vs. valuta, 214

      • domestic wholesale, 16

      • effect of value-added taxes, 203

      • flexibility, 20

      • foreign trade, 189

      • inflationary effect of liberalization, 27

      • international, 16

      • liberalization, 32, 33–34, 47, 262

      • petroleum products, 29

      • price equalization system, 214–16, 218–19

      • rationing, 321

      • reform, 24, 151–52

      • relative, 190

      • social protection policies, 313

      • subsidies, 318–19

      • tax considerations, 25, 157–58

      • turnover tax, 147–48

    • Private ownership, 20

    • Private savings, 29–30, 43, 52–53, 59

      • income tax, 102

    • Private sector

      • enterprise income tax, 167

      • production, 47

      • public expenditures, 259

      • tax penalties, 25

    • Privatization, 164, 261

      • budget, 284

      • budget financing, 54

      • competition, 87–88

      • cost, 85–86

      • Czechoslovakia, 60, 96

      • economic policies, 87

      • financial intermediaries, 93–94

      • fiscal aspects, 86

      • free disposal of shares, 92–93

      • holding companies, 93

      • Hungary, 96–97

      • justification, 81–83

      • market sales, 90–91

      • old-age pensions, 309

      • pace, 84–85

      • Poland, 80, 88, 94–96

      • property rights, 83

      • tax policy, 122

      • United Kingdom, 80

      • Western economies, 90

      • worker self-management, 91–92

    • Production

      • market-oriented reform, 21

      • private sector, 47

      • state controlled, 256

    • Profitability, 83

      • measurement, 170

    • Profit taxes, 21, 32, 47, 169–70

    • Property rights, 83

      • enterprise profits tax, 146

    • Property tax, 164, 167–68

    • Publicity

      • tax policy, 131

      • value-added taxes, 193, 196

    • Public policy

      • central planning, 13–14

      • children, 255–56

      • expenditures, 254–60

    • Public sector

      • environmental protection, 261

      • government debt management, 68

      • guaranteed employment, 260–61

      • public expenditures, 259

    • Public works, 327

    • Rate structure

      • value-added taxes, 202–3

    • Rationing, 321–23

      • targeting mechanisms, 323

    • Real growth rate, 59

    • Redistribution, 331, 343–44, 346

      • progressive taxation, 172

      • value-added tax, 204–5

    • Reform communism

      • privatization, 81–82

      • property rights, 83

    • Regional equalization, 339–40

    • Reserve funds, 44–45

    • Retirement age, 294, 306

    • Retraining, 89–90, 124

      • accountants, 192

      • tax administrators, 137–38, 140, 196

    • Revenue and expenditure systems

      • central planning, 21–23, 42, 45, 272–73

    • Revenue mobilization, 31–33

    • Revenue sharing

      • Switzerland, 336

      • value-added taxes, 206

    • Romania

      • customs administration, 228

      • decentralization, 332

      • domestic interest rate, 60–61

      • export incentives, 221

      • fiscal deficits, 38

      • foreign financing, 59–60

      • foreign investment, 241

      • government debt management, 70

      • insurance companies, 72

      • intergovernmental fiscal relations, 330

      • profit taxes, 170

      • public expenditures, 257, 263

      • social security, 303

      • tax rates, 145

      • turnover tax, 161–62

      • uniform tariff rates, 226

    • Ruble convertibility, 61

    • Sales tax. See Turnover taxes; Value added taxes

    • Self-employment, 327

    • Shareholders

      • income taxes, 110, 179–80

      • multiple taxation, 237–38

    • Share trading, 92

    • Shortages

      • macroeconomic consequences, 281–82

      • stabilization policies, 17, 19

    • Short-term outcome of market

      • reforms, 34

    • Small traders, 196

    • Social assistance, 328–29

      • federal responsibilities, 340

      • social protection policies, 312–29

    • Social security, 31, 257, 291–310

      • central planning, 292–98

      • financing, 298–302

      • formal arrangements, 324

      • inflation, 307

      • jurisdictions, 305

      • market-oriented reform, 302–5

      • pay-as-you-go funding, 303, 308–10

    • Soviet Union

      • credit rating, 48

      • customs administration, 228–29

      • depreciation rules, 170

      • domestic debt, 51–52

      • domestic financing, 61

      • enterprise profits tax, 145

      • exchange rates, 61

      • export taxes, 220

      • family allowances, 320

      • federal constitution, 332

      • fiscal deficits, 38

      • foreign debt, 61

      • foreign investment, 241

      • foreign trade, 212

      • government debt management, 67

      • implicit taxation, 221

      • individual tax rate, 47

      • inflation, 62

      • intergovernmental fiscal relations, 330,331

      • pensions, 315

      • rationing, 322

      • subsidies, 317

      • turnover tax, 147

      • unemployment, 324, 325, 327

      • uniform tariff rates, 226

    • Spain, 105

    • Sri Lanka

      • tax policy, 171

    • Stabilization policies, 337

      • budget, 26–28, 40

    • Stabilization policies, continued

      • credit, 19

      • expenditure restraint, 263–64

      • fiscal institutions, 24–25

      • gross investment tax, 189

      • macroeconomic environment, 338

      • partial reforms, 17–20

      • privatization, 82

      • revenue mobilization, 31–33

      • shortages, 17, 19

      • tariffs, 229

      • tax reform, 153–54

      • wages, 19

    • Stalinist period, 67

    • State enterprises, 88–89

      • efficiency, 85, 260

      • employment, 73

      • price incentives, 28

      • privatization, 82

      • restructuring, 89

      • wages, 28

    • Statutory corporate tax rate, 110

    • Stock exchanges, 77, 84

    • Subsidies, 23, 29, 47, 263–64, 316–18

      • cash compensation, 318–19

      • elimination, 259

      • foreign trade, 230

      • means testing, 319

    • Supply and demand, 20, 317

    • Switzerland

      • federal functions, 335–36

      • revenue sharing, 336

    • Tariffs, 150, 162–63, 219–20. See also Export taxes; Foreign trade

      • central planning, 216–17

      • coordination with other taxes, 225–27

      • stabilization policies, 229

      • structure and rates, 224–27

      • tax base, 223–24

      • uniform rates, 226

    • Tax administration, 25, 112, 156, 182–83, 188–89

      • accounting standards, 139

      • appeals process, 128, 137

      • audit, 126–27, 134–36

      • central planning, 121–22

      • collection, 73, 125–26, 133

      • computerization, 124, 131, 133–34, 192

      • customs, 228–30

      • foreign investment, 249

      • functions, 120, 123, 130–31

      • individual income tax, 183–85

      • new tax laws, 138

      • number of taxpayers, 121

      • organizational structure, 122–24, 130–31

      • penalties, 128, 136–37

      • priorities, 187

      • registration, 124–25

      • returns processing, 125, 133

      • self-assessment, 127, 133, 136

      • systems and procedures, 124–28

      • technical advice, 138

      • value-added taxes, 192

    • Tax base

      • tariffs, 223–24

      • value-added taxes, 199

    • Taxes. See Ad hoc taxes; Ad valorem tax; Capital gains taxes; Consumption taxes; Enterprise profits tax; Expenditure taxes; Export taxes; Gross investment tax; Income taxes; Luxury taxes; Payroll taxes; Profit taxes; Property tax; Tariffs; Turnover taxes; Value-added taxes; Withholding taxes

    • Tax form design, 196

    • Taxpayer identification numbers, 133

    • Tax policy

      • broad based system vs. special incentives, 107–8

      • central planning, 14

      • concessions, 112

      • coordination, 233

      • cross-country comparison, 105–7

      • effectiveness versus efficiency, 111–13

      • efficiency, 101–15

      • fiscal institutions, 25

      • foreign investment, 232–34, 236

      • foreign investors, 103, 105

      • international coordination, 244–45

      • inventory, 113

      • losses, 113

      • market-oriented reform, 21–22

      • nonbank financing, 46

      • petroleum products, 32

      • private sector, 25

      • rate of return, 104

      • simplicity, 232–33, 249

      • stability and transparency of rules and regulations, 114, 158

      • tax base, 162

      • tax holidays, 112, 160, 238–39, 241

      • tax rates, 162, 215–16

    • Tax reform

      • alternatives for, 158–64

      • income taxes, 166–87

      • justification, 142–43

      • medium to long run, 155–56

      • pace, 217–18

      • short run, 157, 161

    • Technical advice

      • tax administration, 138

    • Telecommunications, 192

    • Trade policy. See Foreign trade

    • Treasury bills, 75

    • Turkey

      • tax policy, 105, 107

    • Turnover taxes, 25, 146–48, 159, 161–62, 169, 188. See also Value added taxes

      • implicit rates, 188

      • income taxes vs., 177

    • Unemployment benefits, 31, 47, 89–90, 261–62, 292–93, 303–6

      • central planning, 15

      • eligibility criteria, 325–26

    • Unemployment insurance

      • costs, 326

    • Soviet Union, 324

    • United Kingdom

      • privatization, 80

    • United States

      • depreciation rules, 110

      • tax appeals process, 137

    • Uzbekistan

      • family allowances, 320

    • Value-added taxes, 25, 155–56. See also Turnover taxes

      • agriculture, 198

      • exports, 205–6

      • financial services, 201

      • food, 199–200

      • housing, 200–201

      • inflation, 203–4

      • justification, 189

      • revenue sharing, 206

      • state and private sectors, 191

      • timetable, 192–96, 204

    • VAT. See Value-added taxes

    • Viet Nam

      • tax rates, 145

    • Vouchers for privatization, 92

    • Wage policy, 153, 265

      • central planning, 13

      • partial reforms, 19

      • privatization, 82

      • public sector, 260–61

      • stabilization, 19

      • structure, 314

      • subsidies, 319

    • Welfare system, 31

    • Western economies

      • fiscal deficits, 38

      • intergovernmental fiscal policies, 334–35

      • privatization, 90

      • tax reform, 101

    • Wholesalers, 196

    • Withholding taxes, 103–4

    • Worker self-management, 91–92

    • Yugoslavia

      • customs administration, 228, 229

      • federal constitution, 332

      • federal functions, 333–34

      • foreign trade, 212

      • intergovernmental fiscal relations, 330, 331

      • public expenditures, 257

      • unemployment benefits, 303

      You are not logged in and do not have access to this content. Please login or, to subscribe to IMF eLibrary, please click here

      Other Resources Citing This Publication