Wildy logo
(020) 7242 5778

Wildy’s Book News

Book News cover photo

Vol 23 No 4 April/May 2018

Book of the Month

Cover of Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Edited by: Alexander Learmonth, Charlotte Ford, Julia Clark, John Ross Martyn
Price: £295.00

Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...

Secondhand & Out of Print

Browse Secondhand Online


Lowe legislation jp
Sealy millman 2018 jp
Court protection no 2
Desmith out now
Uk supremem 1 8
Williams published

Financing Government in Transition

Image not available lge

ISBN13: 9781859723296
ISBN: 1859723292
Published: April 1998
Publisher: Routledge
Format: Hardback
Price: Out of print

Financing government has emerged as a central problem in almost all transitional countries. Under Planned communist regimes, governments directly control and allocate economic resources. In decentralized market economies they must find incentive - compatible and administratively efficient ways to extract resources from large numbers of agents. New tax bases consistent with a market economy are required as the old tax bases, consisting of the surpluses of state enterprises, evaporate. This volume provides a broad coverage of the formidable problems governments face in transforming their systems of taxation in the transition. Deeper insights into the broad issues requires case analysis of the actual issues confronted by governments and their policies. This volume considers the experience of Bulgaria. Having experienced very large external shocks and large declines in the ration of tax revenue to GDP, Bulgaria has attributes in common with many countries of the former Soviet Union.

Image not available lge
Part 1 Introduction: summary, Zelijko Bogetic and Arye L. Hillman; Buglaria in transition - an overview, Zelijko Bogetic.
Part 2 Taxation and incentives: the choice of the tax system, Zelijko Bogetic and Ayre L. Hillman; the private sector, state enterprises and informal economic activity, Ayre L. Hillman, Lubomir Mitov and R. Kyle Peters; income tax reform and investment incentives, George R. Zodrow.
Part 3 Government and households: households and the state, Michael Wilson; household taxation and income distribution, Zelijko Bogetic and Fareed M.A. Hassan.
Part 4 The structure of government: central and local government tax relations, Jorge Martinez-Vasquez.
Part 5 Indirect taxation: excise taxation of fuel - a case study of lost revenue, Lubomir Mitov; international trade and budget revenue, George Fane; the introduction of the value-added tax in Bulgaria, Zelijko Bogetic and Julia Varga.
Part 4 Financing social expenditures: social insurance and social assistance, Louise Fox; choosing and funding a health care program, Charles Normand; conclusions: general lessons from the Bulgarian experience, Zelijko Bogetic and Arye L. Hillman.