IDEAS home Printed from https://ideas.repec.org/h/pal/palchp/978-1-349-14109-8_1.html
   My bibliography  Save this book chapter

Introduction

In: Tax Modelling for Economies in Transition

Author

Listed:
  • Paul Bernd Spahn

    (Goethe University)

  • Mark Pearson

    (OECD)

Abstract

Official tax forecasting and the use of tax models is of utmost importance for public budgeting and for monitoring tax reform. Most—if not all—governments of Western industrialised countries employ some form of tax modelling in order to evaluate the financial impact and other aspects of taxation—such as its consequences on the income distribution, on the user cost of capital, or on work incentives. In the formerly socialist countries of Central and Eastern Europe and in newly emerging or developing countries that have shaken off a tradition of central planning—often with remarkable economic success—there is an increasing awareness of the advantages of formal tax modelling and simulation for evaluating and preparing public budgets or for monitoring the consequences of fiscal policies. However, many officials involved in formulating budgets and reforming taxation are still uncertain about the routes to follow as there is a variety of options and the conditions prevailing in these countries may vary greatly from the standards set in other countries.

Suggested Citation

  • Paul Bernd Spahn & Mark Pearson, 1998. "Introduction," Palgrave Macmillan Books, in: Paul Bernd Spahn & Mark Pearson (ed.), Tax Modelling for Economies in Transition, chapter 1, pages 1-11, Palgrave Macmillan.
  • Handle: RePEc:pal:palchp:978-1-349-14109-8_1
    DOI: 10.1007/978-1-349-14109-8_1
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pal:palchp:978-1-349-14109-8_1. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.palgrave.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.