1428660
9780821353790
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This book consists of a collection of papers that analyze the constraints on fiscal systems imposed by problems of institutions, administrations, and incentives in developing and post-Socialist economies. These papers examine institutions and focus on the administration of indirect taxation. This book also includes papers on politics and incentives in fiscal federalism, organization design and tax compliance, and reputation and opportunism in taxation. A frequent theme in these papers is the inextricable link between tax policy and tax administration.Sergio Perelman is the author of 'A Primer on Efficiency Measurement for Utilities and Transport Regulators (WBI Development Studies)', published 2003 under ISBN 9780821353790 and ISBN 0821353799.
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