As socialist countries move toward market systems, tax policy is an important part of the reform agenda.

The last decade has seen important changes taking place in the tax regimes of many European countries. A comprehensive picture of what is happening in European

The nature and pace of tax reform in China depends on progress in price and enterprise reform, highlighting the need to view the problem in a systemwide perspec

The transition from a command to a market economy requires profound reforms of the tax system. Such a transition will put downward pressures on the level of tax

The essays in this volume, first published in 2001, examine fiscal policy-making and providing for social welfare in post-socialist countries.