cam a22 2 b4500 530156172 CHVBK 20201027045059.0 m d cr |n |||||||| 130723e20050701dcu s|||| 0 |eng|d 978-1-4519-0688-2 1-4519-0688-9 (EBook) : USD 15.00 Retail Price (Publisher) (SERSOL)ssj0001487074 (WaSeSS)ssj0001487074 BIP US WaSeSS Moore David Author Slovakia's 2004 Tax and Welfare Reforms [Elektronische Daten] Washington International Monetary Fund July 2005 1 online resource (119 p.) Free full text available for some or all content. Article availability is subject to change without notice, according to publisher decision. Die Verfügbarkeit der Online-Ressourcen ist Entscheidung des Verlags oder des Urhebers und kann ohne vorherige Ankündigung geändert werden. Annotation The paper reviews Slovakia's comprehensive reforms to its taxation and welfare systems in 2004, including the introduction of a flat-rate income tax and single-rate value-added tax (VAT), and linkage of social benefits to participation in labor market programs. Though revenues following the reform are lower as a ratio to GDP, the paper argues that the reforms have helped encourage investment and improved efficiency by broadening the tax base, reducing the administrative burden, and improving work incentives. the paper also looks at some implications of the reforms for income distribution and social protection. http://elibrary.imf.org/view/IMF001/06278-9781451861525/06278-9781451861525/06278-9781451861525.xml Volltext frei zugänglich BK020053 XK020053 XK020000 IMF E-Library E-Books von 360MarcUpdates IDSBB FREE FREE OL NELFREE2004 IDSBB 100 1- Moore David Author IDSBB 856 40 http://elibrary.imf.org/view/IMF001/06278-9781451861525/06278-9781451861525/06278-9781451861525.xml Volltext frei zugänglich SWISSBIB 083779604