Taxation in centrally planned economies

목차 (Table of Contents)

• CONTENTS
• List of Tables
• Acknowledgements
• Introduction
• 1. TAXATION AND CENTRAL PLANNING
• Why 'socialist' taxation? = 1
• Allocative mechanisms : Plan, Market and Budget = 4
• Further functions of the Budget sector = 11
• Summary = 13
• 2. MANAGEMENT OF THE SOCIALIST ECONOMY
• Steering mechanism = 16
• The command mechanism = 20
• Economic reform of the steering mechanism = 23
• Summary = 28
• 3. TAXATION AND THE STEERING MECHANISM
• Taxation and reform of the steering mechanism = 31
• Taxation in 'command' and reformed mechanisms = 36
• Financial planning = 40
• Synthetic balances = 41
• Operating plans = 43
• Balances in perspective = 48
• Summary = 48
• 4. TAXATION AND THE STATE BUDGET
• Budgetary revenues = 51
• Overview and comparison of budgetary revenues = 62
• The balance of the Budget = 65
• Bureaus and parabudgets = 69
• Summary = 71
• 5. PRICING POLICY AND TAXATION
• Turnover tax and retail prices in the command mechanism = 73
• Turnover tax and reform of the steering mechanism = 78
• Subsidy policy and reform = 83
• Producer prices and taxation = 85
• Summary = 88
• 6. WAGE POLICY, INCOME DISTRIBUTION AND TAXATION
• Wage policy in reformed steering mechanisms = 90
• Wages tax in reformed steering mechanisms = 94
• Indirect taxation and income distribution = 97
• Income distribution, personal taxation and social security = 100
• Summary = 105
• 7. TAXES ON CAPITAL AND PROFITS
• Capital charges = 107
• Profits tax = 113
• Taxation of the Market sector = 119
• Summary = 122
• 8. CONCLUDING THOUGHTS AND DIRECTIONS FOR FUTURE RESEARCH
• The Complexity of Socialist Tax Systems = 124
• Ideal Characteristics of Future Research = 125
• Research based on Public Finance Theory = 126
• Applications to the Four-Tax Model = 127
• Directions for Further Work : General Equilibrium Analysis and Dis-equillbrium Theory = 129
• INDEX = 137