Verfügbarkeit: Tax Policy Options for a United Germany

Tax Policy Options for a United Germany:

A central requirement in the rapid movement of German Democratic Republic (GDR) toward a market economy is the introduction of a market-oriented tax system. The paper highlights the main features of the traditional socialist tax structure of the GDR and the current tax structure of the Federal Repub...

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Körperschaft:	International Monetary Fund (VerfasserIn)
Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Washington, D.C International Monetary Fund 1990
Schriftenreihe:	IMF Working Papers
Online-Zugang:	UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 URL des Erstveröffentlichers
Zusammenfassung:	A central requirement in the rapid movement of German Democratic Republic (GDR) toward a market economy is the introduction of a market-oriented tax system. The paper highlights the main features of the traditional socialist tax structure of the GDR and the current tax structure of the Federal Republic of Germany (FRG). Arguments for an adequate short-term tax reform in the GDR are developed in two scenarios, contrasting the approach of taking over the FRG tax system (adoption scenario) and an autonomous tax reform in the GDR (reform scenario). Both scenarios recommend a flexible adjustment approach which anticipates the medium-term development of the German tax system pursuant to domestic reform requirements, international tax harmonization and fiscal federalism
Beschreibung:	1 Online-Ressource (108 p)
ISBN:	145195221X 9781451952216

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MARC


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spelling	International Monetary Fund Verfasser aut Tax Policy Options for a United Germany Washington, D.C International Monetary Fund 1990 1 Online-Ressource (108 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers A central requirement in the rapid movement of German Democratic Republic (GDR) toward a market economy is the introduction of a market-oriented tax system. The paper highlights the main features of the traditional socialist tax structure of the GDR and the current tax structure of the Federal Republic of Germany (FRG). Arguments for an adequate short-term tax reform in the GDR are developed in two scenarios, contrasting the approach of taking over the FRG tax system (adoption scenario) and an autonomous tax reform in the GDR (reform scenario). Both scenarios recommend a flexible adjustment approach which anticipates the medium-term development of the German tax system pursuant to domestic reform requirements, international tax harmonization and fiscal federalism Online-Ausg International Monetary Fund Sonstige oth http://elibrary.imf.org/view/IMF001/15273-9781451952216/15273-9781451952216/15273-9781451952216.xml Verlag URL des Erstveröffentlichers Volltext
spellingShingle	Tax Policy Options for a United Germany
title	Tax Policy Options for a United Germany
title_auth	Tax Policy Options for a United Germany
title_exact_search	Tax Policy Options for a United Germany
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title_full	Tax Policy Options for a United Germany
title_fullStr	Tax Policy Options for a United Germany
title_full_unstemmed	Tax Policy Options for a United Germany
title_short	Tax Policy Options for a United Germany
title_sort	tax policy options for a united germany
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