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Tax Modelling for Economies in Transition

  • Book
  • © 1998

Overview

Editors:
  1. Paul Bernd Spahn

    1. Goethe University, Frankfurt am Main, Germany

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  2. Mark Pearson

    1. OECD, Paris, France

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Table of contents (14 chapters)

  1. Front Matter

    Pages i-xviii
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  2. Introduction

    • Paul Bernd Spahn, Mark Pearson
    Pages 1-11

  3. Tax Systems of Economies in Transition

    • Mark Pearson, Paul Bernd Spahn
    Pages 13-31

  4. The Hierarchy of Modelling Techniques

    • Paul Bernd Spahn
    Pages 33-43

  5. Microeconomic Tax Modelling: Assembling the Database

    • Gordon A. Keenay
    Pages 45-64

  6. Macroeconomic Effects of Tax Policy Measures in an Econometric Model for Germany

    • Wilfried Jahnke
    Pages 65-86

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

    • Paul Bernd Spahn
    Pages 87-101

  8. Estimating VAT Revenues from Tax Reform in Transition Economies

    • Yolanda K. Kodrzycki
    Pages 103-118

  9. A Multi-Sectoral Model for Estimating VAT Revenues in Hungary

    • Jean Tesche
    Pages 119-132

  10. A Model of the Personal Income Tax for the United Kingdom

    • Gordon A. Keenay
    Pages 133-145

  11. The Danish Law Model

    • Frederik Hansen
    Pages 147-161

  12. Microsimulation Model of Personal Tax and Social Security Benefits in the Czech Republic

    • Fiona Coulter, Christopher Heady, Colin Lawson, Stephen Smith, Graham Stark
    Pages 163-189

  13. The Hungarian Personal Income Tax Model

    • István Juhász
    Pages 191-205

  14. The Inland Revenue Model for Forecasting Corporation Tax in the United Kingdom

    • Richard J. Eason, Bill Elmore
    Pages 207-220

  15. Forecasting Corporation Tax Revenues in France

    • Jean-Luc Schneider
    Pages 221-235

  16. Back Matter

    Pages 237-250
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Keywords

About this book

Governments need to know how much revenue their tax systems will raise, who will pay tax and what the effects on the incentives to save, work and invest will be. This book draws on the experience of tax modelling in western European economies and economies in transition to show the range of techniques involved from 'back of the envelope' calculations to sophisticated econometrics. Personal and corporate income taxes are considered, as well as the essential task of developing an appropriate database.

Editors and Affiliations

  • Goethe University, Frankfurt am Main, Germany

    Paul Bernd Spahn

  • OECD, Paris, France

    Mark Pearson

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