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Modelling Personal Income Tax Under Inflationary Conditions: The Case of Ukraine

In: Tax Modelling for Economies in Transition

Author

Listed:
  • Paul Bernd Spahn

    (Goethe University)

Abstract

Many of the countries in transition from a formerly socialist to a market-oriented economy are facing high inflation today which, apart from its economic effects, tends to obscure statistical information and forecasting. Nevertheless, governments are obliged to determine the scope for their activities in advance and in the light of expected budgetary resources. This requires forecasting techniques for public revenues that are tailored to such circumstances taking inflationary trends properly into account.

Suggested Citation

  • Paul Bernd Spahn, 1998. "Modelling Personal Income Tax Under Inflationary Conditions: The Case of Ukraine," Palgrave Macmillan Books, in: Paul Bernd Spahn & Mark Pearson (ed.), Tax Modelling for Economies in Transition, chapter 6, pages 87-101, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-14109-8_6
    DOI: 10.1007/978-1-349-14109-8_6
    as

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