FISCAL REFORM

Basic World Tax Code

• Intro - pdf document [Versión en español]
• Income Tax - pdf document [Versión en español]
• VAT Tax - pdf document [Versión en español]
• Excise Taxes - pdf document [Versión en español]
• Property Taxes - pdf document[Versión en español]
• Administration - pdf document[Versión en español]
• Commentary (Income Taxes) - pdf document
• Commentary (VAT, Excise Taxes, Property Taxes and Administration) - pdf document
  

Countries with recent fiscal reform

Iceland

• Iceland's Flat Tax and Other Supply-Side Reforms Boost Growth,Generate Significant Laffer Curve Effects
• Iceland's Laffer Curve

Israel

• Israeli Ministry of Finance: Value Added Tax
• Guidelines Regarding VAT on Different Transactions

New Zealand 

• Goods and Services Tax (GST)
• Goods and Services Tax: Frequently Asked Questions 
• GST and Financial Services-----GST and Imported Services

South Africa

• Tax System
• South African Revenue Service
  

Estonia

• Pioneer of the 'flat tax' taught the East to thrive
• Summary of Estonian Tax System 

• Estonian Tax Code

• A Land of Northern Lights (Letter from Estonia in the New York Times)(pdf document)
• Article: "Flat Tax Champion Who Ignored the Economists"

Lithuania

• Lithuanian Tax System
• Taxes on Profits of Legal Persons
• On State Tax Inspectorate

Latvia

•   Latvian Tax System

Russia

• Article: "Flat Tax at Work in Russia"  
• Is Russia ready to heavily tax the rich?

Slovakia

• Key Features and Lessons for Policy Makers
• OECD Report: Slovakia's Introduction of a Flat Tax as Part of Wider Economic Reforms
• Slovakia Tax System
• The Fundamental Tax Reform
• Summary of Slovakian Tax System
• Article: "An East European Tiger" 

Romania

• Romanian Tax System 
• Romanian Tax System (pdf)
• Isarescu: Flat tax is showing effects
• Article: "IMF Approves Romanian Flat Tax"
• SAR report

Serbia

• Serbian Tax System

Croatia

• Flat Tax for Croatia

Bulgaria

• Flat tax and the New Europe
• Bulgaria's tax policy 2007 - a rationale for tax levels cut
• Business Briefs

Macedonia

• No stopping flat-tax juggernaut

International Financial Institutions

• IMF report “The "Flat Tax(es)": Principles and Evidence (pdf document)
• International Tax and Investment Center (ITIC): Fiscal report on select countries in Eurasia 

Recent speakers on fiscal reform