Tax reform in Latvia: Could it be fair?

Alfred Vanags

No 8, SSE Riga/BICEPS Occasional Papers from Baltic International Centre for Economic Policy Studies (BICEPS), Stockholm School of Economics in Riga (SSE Riga)

Abstract: The recently published guidelines for the medium term development of Latvia’s tax system (Nodokļu un nodevu sistēmas attīstības pamatnostādnes 2011-2015” have for the first time introduced social fairness (socialais taisnīgums) as an explicit goal of Latvian tax policy. Social fairness is further explained in the guidelines as “a more progressive tax system” and a “lower tax burden on lower wage workers and a higher tax burden on exclusive properties”. The challenge for policy-makers is how to realise this goal in combination with the other goals, in particular the goal of improving the competitiveness of the Latvian economy. The aim of this paper is to operationalise the concept of fairness of a tax system by developing quantitative indicators of tax fairness.

Pages: 25 pages
Date: 2010-08
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://biceps.org/wp-content/uploads/2022/02/occasionalpaperno8.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bic:opaper:8

Access Statistics for this paper

More papers in SSE Riga/BICEPS Occasional Papers from Baltic International Centre for Economic Policy Studies (BICEPS), Stockholm School of Economics in Riga (SSE Riga) Contact information at EDIRC.
Bibliographic data for series maintained by Anna Zasova ().