Taxation in Centrally Planned Economies
In: Routledge Library Editions: Taxation Ser v.9
Cover -- Half Title -- Title Page -- Copyright Page -- Table of Contents -- List of Tables -- Acknowledgements -- Introduction -- 1. TAXATION AND CENTRAL PLANNING -- Why 'socialist' taxation? -- Allocative mechanisms: Plan, Market and Budget -- Further functions of the Budget sector -- Summary -- 2. MANAGEMENT OF THE SOCIALIST ECONOMY -- Steering mechanism -- The command mechanism -- Economic reform of the steering mechanism -- Summary -- 3. TAXATION AND THE STEERING MECHANISM -- Taxation and reform of the steering mechanism -- Taxation in 'command' and reformed mechanisms -- Financial planning -- Synthetic balances -- Operating plans -- Balances in perspective -- Summary -- 4. TAXATION AND THE STATE BUDGET -- Budgetary revenues -- Overview and comparison of budgetary revenues -- The balance of the Budget -- Bureaus and parabudgets -- Summary -- 5. PRICING POLICY AND TAXATION -- Turnover tax and retail prices in the command mechanism -- Turnover tax and reform of the steering mechanism -- Subsidy policy and reform -- Producer prices and taxation -- Summary -- 6. WAGE POLICY, INCOME DISTRIBUTION AND TAXATION -- Wage policy in reformed steering mechanisms -- Wages tax in reformed steering mechanisms -- Indirect taxation and income distribution -- Income distribution, personal taxation and social security -- Summary -- 7. TAXES ON CAPITAL AND PROFITS -- Capital charges -- Profits tax -- Taxation of the Market sector -- Summary -- 8. CONCLUDING THOUGHTS AND DIRECTIONS FOR FUTURE RESEARCH -- The Complexity of Socialist Tax Systems -- Ideal Characteristics of Future Research -- Research based on Public Finance Theory -- Applications to the Four-Tax Model -- Directions for Further Work: General Equilibrium Analysis and Dis-equilibrium Theory -- INDEX
