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Opis

The current spread of the flat tax§among Central and Eastern European countries can be§described as a complex political-economic process.§The combination of the economic and the political§aspects provides a comprehensive framework for§understanding the background of the radical liberal§reform. The central hypothesis of the study is that§the embeddedness of the state in the society defines§the factors which determine the feasibility of the§flat tax. To testify the hypothesis a model is§established that describes the feasibility of the§flat tax in weakly and strongly embedded countries§upon the cost-benefit calculations of the§governments. Upon the model a§comparative analysis of the eight most developed§post-communist countries was done. The comparative§analysis underlined that in weakly embedded countries§the macroeconomic circumstances together with the§government s preferences define the type of the new§tax system, while in embedded countries the decision§mechanism is more complex. Apart from the§macroeconomic circumstances and the governmental§preferences, the voters and interest groups influence§highly the outcome of the cost-benefit equation.

Szczegóły książki

• Pełny tytuł: Central and Eastern Europe is Flattening
• Podtytuł: A comparative study on flat tax
• Autor: Vera Koltai
• Język: Angielski
• Oprawa: Miękka
• Liczba stron: 84
• EAN: 9783639128918
• ID: 06821642
• Wydawca: VDM Verlag Dr. Müller
• Waga: 142 g
• Wymiary: 220 × 150 × 5 mm
• Rok wydania: 2009

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