Revenue-productive Income Tax Structures and Tax Reforms in Emerging Market Economies Evidence from Bulgaria*

  • Fareed M. A. Hassan
  • Published 1998


(Abstract) This paper reveals the poor revenue performance and distributional impact of Bulgaria's personal income tax system, utilizing the 1992 household budget survey. I explore if alternative, simpler tax structures with lower tax rates could achieve at least equal revenue and distributional objectives as the 1992 system, and demonstrate that such… (More)


3 Figures and Tables