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Autoren: 
Genser, Bernd
John, Christoph
Datum: 
1991
Reihe/Nr.: 
Diskussionsbeiträge - Serie II 157
Zusammenfassung: 
The transformation of the GDR to a market economy is supported by the adoption of the West German tax system. There is evidence, however, that the adoption approach is a costly way of changing the tax structure of a country in transition. Nevertheless in the paper the implementation of the German tax system is regarded as the hypothetical benchmark, which allows to analyse amendments to and deviations from an adoption approach recommendable to countries in transition. With reference to the Hungarian and the Czech example emphasis is put on simplified VAT structures, trade taxation, cash-flow bases for income taxation and withholding devices.
Dokumentart: 
Working Paper

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