Abstract
Originally, all tax systems of the formerly socialist countries very much resembled the tax system of the Soviet Union with its emphasis on taxing companies combined with a complicated system of turnover taxation where rates were often implicitly determined through administered pricing. Income taxes—in particular the wage tax—played an insignificant role in this context, but there was a payroll tax on wages that went largely unnoticed by taxpayers and had virtually no effect on labour supply or demand.1
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© 1998 Paul Bernd Spahn and Mark Pearson
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Pearson, M., Spahn, P.B. (1998). Tax Systems of Economies in Transition. In: Spahn, P.B., Pearson, M. (eds) Tax Modelling for Economies in Transition. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-14109-8_2
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DOI: https://doi.org/10.1007/978-1-349-14109-8_2
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-14111-1
Online ISBN: 978-1-349-14109-8
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