Index. tax evasion ethics in tax system change in Bureaucracy 3-11 Canada

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1 Ability to pay principle 58 Administrative burden 51-79, 73-90, 430 Albania 112 Alternative Minimum Tax (AMT) 75 Anti-capitalistic mentality 318 Appeals in Armenia 317 Argentina Armenia 113, Asia Australia Austria Azerbaijan 113 Balanced budget argument Bastiat, Frederic 37 Belarus 114 tax evasion ethics in Benefits theory 311 Bosnia 115, , 403 Brazil Bribes 321 n. 65, 328, , 383 n. 9, 384, , , Budget deficits Bulgaria corruption in fiscal freedom in 116 tax compliance in tax evasion ethics in tax system change in Bureaucracy 3-11 Canada Capital gains Charity vs. taxation Chile China , fiscal freedom in 117 tax evasion ethics in , tax reform in Colombia Commonwealth of Independent States 17 Communist Manifesto 311 Comparative studies of public finance Compliance 3-11 costs of 75-89, in Bulgaria determinants of 5-6 Comte, August Consumption taxes 55, 62 in Bosnia 503 in Croatia in Japan 63 also see Indirect taxes, VAT Copenhagen Criteria Corporate governance Corruption 3-11, , 359 in Armenia 318, , ,

2 676 in Bulgaria in EU indicators of pay levels and Corruption Perceptions 20-21, 25-27, 263, , 351 foreign direct investment and 27, 318 Country and regional studies of public finance Croatia 19, 118, Czech Republic 119 Denmark Direct taxes in Bulgaria in Slovakia 680 Dividends Divine Right of Kings 30, , 529 Dominican Republic Double taxation in Armenia 312 in Bulgaria 447 Drucker, Peter 52 Due process in Armenia Duty to the community 326 to God 326 to the state East Germany tax evasion ethics in Ecuador Efficiency case against corruption and ethics and 70 of government budget privatization and 45-51, 351 Entitlement theory Estonia 120, tax evasion ethics in European Union accession corruption in indirect taxes in tax misery in Expenditures taxpayers choose Fairness argument 311, 359, Fair share argument 326 Finland Fiscal burden , 504 (Croatia) Fiscal freedom Flat tax Foreign direct investment 15-16, 23, 27, 89, , , Corruption Perceptions and 27 Form France Gender pensions and also see tax evasion ethics General studies of public finance 3-58 Generational conflict 51 Georgia 121 Germany Graduated income tax 98-99, 311 Growth of government 52 Guatemala Health care Hidden taxes 55, 61-63, 70 Historical development in Bulgaria Holmes, Oliver Wendell 33

3 677 Hong Kong Horizontal and vertical equity 505, Human Beliefs and Values Surveys 148, , , 664 Hungary 122 Income taxes in Bulgaria , in China 495, 498 in Croatia in the USA of Economic Freedom 73, 105, 113, 123, 127, Indirect taxes in Bulgaria in Slovakia also see Consumption taxes, VAT Individual Taxpayer Burden Model (ITBM) 75 Individualism vs. collectivism Indonesia International Accounting Standards (IAS) 318 Investment tax incentives Ireland tax competition in Israel Italy Japan Kazakhstan 123, Keynesian fiscal policy Korea Kyrgyzstan 124 Latin America Latvia 125 tax evasion ethics in Lithuania 126 tax evasion ethics in Macau Macedonia 127 Malaysia Mali Marx, Karl 98, 311 Master-servant theory 311 Mexico Moldova 128 Mongolia 129 Needs theory 311 Netherlands New Zealand Norway OECD administration costs fiscal freedom in tax systems Otis, James 32 Outsourcing Penalties 321 n. 54 in Armenia Pennsylvania Pension reform in Romania in USA women and 49 Philippines Poland fiscal freedom in 130

4 678 tax evasion ethics in Portugal Positivism 31 Prepayment concept 505 Privatization 45-51, 92 corruption and 382 of Social Security Puerto Rico Rand, Ayn 33, Redistribution ethics 40, Social security and Refunds in Armenia Romania fiscal freedom in 131 pension reform in Russia fiscal freedom in 132 tax evasion ethics in tax reform in Sales taxes 32 Sanction of the victim 38 Separation of Powers Doctrine 310, 319 n. 6 Servant vs. master 33 Shadow economy , 437, 634 Singapore Slovakia 19, 133, Slovenia fiscal freedom in 134 tax competition in tax evasion ethics in Social engineering 311 Social Security In Bulgaria privatization vs. private system in Romania in Russia South Africa Spain Sweden Switzerland Taiwan Tajikistan 135 Tax abuse 321 n. 63, 322 n. 72, 382 administration costs 63, 65, 73-90, (Bulgaria) burden 17, 66, 73-90, capacity competition , 318, compliance 3-11, cost of 37 effort gap 24 on gifts 36 harmonization neutrality 64 rates 318, , reform (China), (Slovakia), (USA) revenue by category revenue as percent of GDP 17, 24, 145, , , 491, , system change Taxation in Armenia coercion and 33 consent and 34 extortion and free society and 33 freedom and 34 indirect 61-71

5 679 morality of 37 necessity of 32 optimal ownership and 36 price of civilization 33 resistance to 61 rights and 33 robbery vs. charity slavery and 33 small business and social contract and 34 tyranny and 32 voluntary 32 without representation Tax evasion ethics age and , 200, , , 609 anarchist view 326, 686, 720 Argentina Armenia 4, 286, Asia Bangladesh Belarus Bosnia Bulgaria capital gains tax and 643 China , , 286, , , Colombia comparison of studies corruption and Dominican Republic East Germany economic freedom and Ecuador education and , 200, 449, 564 empirical studies 170, , 226 Estonia , gender and , , 200, , , , , , , , , 674 Guatemala 286, , Hong Kong , 286, India Indonesia international business professors and 286 Japan , Kazakhstan Korea , Kyrgyzstan Latin America Latvia Lithuania Macau , Mali marital status and , 200, 750 morality of 36 Pakistan Philippines Poland Puerto Rico reasons for 321 n. 56, , , 432, (Bulgaria), 528 religion and 4, 147, 170, , 200, , 359, , , Romania , 286 Russia Singapore Slovakia Slovenia Social Security taxes and 536 Taiwan , tariffs and 721 Thailand , theoretical studies 170 three views of , , 364, 480, 609, 650 trends Turkey

6 680 Ukraine USA Vietnam , Tax exempt interest Tax Foundation 77 Tax happiness Tax misery and happiness , China Japan Korea Tax reform in China in Russia in the USA Taxpayer rights in Armenia Thailand compliance in 7 corruption in 7 Trade taxes Transition economies administration costs fiscal freedom in indirect taxes in tax evasion trends tax misery in Turkey Turkmenistan 136 UK Ukraine fiscal freedom in 137 tax evasion ethics VAT Unified Social Tax (Russia) USA tax reform in Utilitarian ethics 311 efficiency and 70 utility maximization Uzbekistan 138 Value Added Tax (VAT) 55 administrative burden of 51, 59, 79 advantages of in Armenia 311 balance of trade and 65 in Bulgaria in China 495, 498 collection of 65 in Croatia disadvantages of 64-65, 70 dishonesty of 63 in EU evasion of 64 n. 8, 65 in OECD 63 rates savings rate and 65 in Slovenia 19 in transition economies in Ukraine also see Consumption Taxes, Indirect Taxes Vietnam Visibility of taxes 55 Voluntary argument 41 Voluntary taxation 34, Women pensions and 49-51