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183 Index Note: Italic page numbers signify tables or figures. Abramovich, Roman, 121 acquis communautaire, 2, 7, 49, 51, 54–55, 57, 58, 74 Africa, 48, 82. See also North Africa Agrarian Party, 91, 103 Albania: ›at taxes, 84, 85, 92, 108, 112; taxation , 39 Aleksandrov, Stoyan, 31, 32 Angelov, Gyorgy, 113 Atomstroieksport, 140 Australia, 33 Austria, 50–51, 80 Azarov, Mykola, 105, 111, 112 Balcerowicz, Leszek, 65, 80, 83 Baltics, 26; corporate income taxes, 62; ›at taxes, 34, 113, 138, 163n21; revenue sources, 12, 112; tax morale, 37; tax reforms, 39. See also individual countries, e.g., Estonia barter, 28, 29; Bulgaria, 30; Czech Republic, 30; East Europe, 30; Estonia, 30; Hungary, 30; Poland, 30; Romania, 30; Russia, 30, 119, 122, 164n2; Slovakia, 30; Ukraine, 30 Basecu, Trajan, 84 Bashkortostan, 121, 122, 165n4 Baturo, Alexander, 109, 110, 111, 114, 115, 150, 163n31 Beblavý, Miroslav, 100 Belka, Marek, 79 Benoit and Laver, 144, 163n31 Berezovsky, Boris, 133 Boex, L. F., 121, 122 Borissov, Boiko, 108 Boruta, Irena, 54–55 Bratislava, 98, 99, 1114 Brazil, 33 British Petroleum, 139, 166n26 Browder, William, 136, 139 Bruncko, Martin, 100, 114 Brussels, Belgium: Chapter Ten, 49, 54; investment program, 75; postaccession taxincentive programs, 74; tax policy-making authority, 3, 56, 76 BSP. See Bulgarian Socialist Party Buchanan, James, 158n13 Budapest Stock Exchange, 69 Bukayev, Gennadiy, 111, 112 Bulgaria, 2, 12; absorption of bad debt, 26; barter, 30; Chapter Ten derogations, 52; corporate tax rates, 62–63; economy as share of GDP, 28; ›at tax, 16, 84, 85, 87, 93, 103, 105–8, 113; GDP, 20; Gini coef‹cients, 40; IMF seminars, 32; institutionalization of capitalism, 27; Ministry of Finance, 32–33; NMS2, 87; personal income taxes, 106, 107, 116; privatization receipts, 25, 157n4; Right, 103, 106; right-wing government , 76, 103, 106–7, 108; spirits taxation, 51; taxation, 145; tax bracket, 39; tax morale, 37; tax revenue, 43, 44; unemployment , 21; value-added tax, 47 Bulgarian National Bank, 107 Bulgarian Socialist Party (BSP), 76, 93, 106, 108 Buzek-Balcerowicz tax bill, 65, 66 Cameron, David, 57 Campbell, John L., 8, 25, 157n4 capitalist tax system, 1, 29, 41, 119; creating after communism, 14, 19–41 capital mobility, 8, 161n31 Caucasus, 12 Center Party, 89, 90 Central Asia, 12 Central Europe, 30, 44, 114 Chapter Ten negotiations: Brussels, 54; Bulgaria , 52; Czech Republic, 55; European Union, 14, 49–50, 51, 52, 56; Poland, 52, 54 Chas, 140 Chechen, 132, 133 Chevron-Texaco, 139 China, 155 China National Petroleum Corporation, 134 Civic Democratic Party, 87 Civic Platform Party, 66 Cold War, 4, 5, 153 Communist Party, 91, 104, 163n22; Ukrainian, 103 Conservative Party, 87, 111 consumption taxes, 17, 38; Eastern Europe, 2–3, 15, 43–45, 47–49, 60, 61, 76, 82, 84; European Union, 45–46, 49–56, 110, 116, 160n15; evolution of, 14, 42–59; harmonization of, 17, 49–59; Poland, 67; Romania, 111 corporate income taxes, 5, 8, 86, 116, 144, 146, 148–49, 150, 151, 155; Czech Republic, 61, 62, 64, 69–70, 76–77, 81, 138–39; decline in obligations , 76–80; Eastern Europe, 10, 12, 15, 60; East Europe versus West Europe, 151; Europe, 60–83; European Union, 4, 155; Hungary, 67–69, 72; investment incentives, 72–76; Poland, 65–67; policy, 7, 15, 61, 80–83; rates, 15–16; Russia, 120, 126, 127, 131, 134, 138–40, 142; Saudi Arabia, 155; Slovakia, 70–72, 100, 101 Costa Rica, 85 Csillag, Istvan, 68, 77 CzechInvest, 3, 75, 76 Czechoslovakia, 153; GDP, 20; IMF and OECD workshops, 32, 34; unemployment, 21; wage tax, 36 Czech Republic, 2, 12; bad debt absorption, 26; barter, 30; center-right government, 70; Chapter Ten negotiations, 52; Civic Democratic Party, 87; corporate income taxes, 61, 62, 64, 69–70, 76–77, 81, 138–39; de‹cit spending, 157n4; duty-free shops, 50–51; ›at taxes, 84, 93, 111, 112–13, 115, 162n2, 164n39; Gini coef‹cients, 40; income taxes, 39; income tax policies, 16; investment incentives , 72, 73, 74–76; Ministry of Finance, 3; personal income taxes, 69, 116; privatization receipts, 25; restaurant tax rates, 55; right-wing parties, 75; Social Democrats, 77; tax deductions, 160n12; taxes, 43, 44, 145; tax-incentive programs, 82; tax policymaking , 3, 57; tax reform, 162n32; unemployment , 22; unemployment insurance, 24; value-added tax, 38, 47, 48, 49, 55–56, 158n15. See also Prague, Czech Republic Dagestan, 132 Democratic Party, 88, 92 developing countries, 7, 12, 140; tax-incentive programs, 82; value-added tax, 48 Dmitriev, Mikhail, 111 Downs, Anthony, 158n13...

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