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Die Steuerreformen in den Transformationsländern Osteuropas wurden von wirtschaftlichen Beratern mitgestaltet. Bedeutsam ist die steuerpolitische Beratung des Internationalen Währungsfonds (IWF). Der Verfasser wirft folgende grundsätzliche Fragen auf: Sollte der IWF überhaupt steuerpolitisch beraten? Wie sieht moderne steuerpolitische Beratung aus? Was unterscheidet "gute" von "schlechter" Beratung? Nach welchen Kriterien sollten wirtschaftpolitische Empfehlungen beurteilt werden? Diese Fragen werden anhand einer Fallstudie zu Kroatien und Bosnien-Herzegowina untersucht. Nach einer umfassenden Darstellung der dortigen Steuerreformen wird die Arbeit des IWF einer normativ-ökonomischen Analyse unterzogen sowie im Rückgriff auf neuere institutionenökonomische Ansätze kritisch beleuchtet. Die Arbeit ist zugleich ein Beitrag zur Theorie und Praxis der Besteuerung.

Fiscal policy --- Taxation --- Taxation --- Fiscal policy --- International Monetary Fund. --- Bosnien-Herzegowina. --- IWF Kroatien. --- Steuerreformen. --- Transformationsländer.

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This book focuses on «Convertibilidad», the latest Argentine experience of exchange rate based stabilisation, and aims at isolating the main causes for its tragic collapse in 2001-2002. The characteristics of Argentina’s high and hyperinflation during the 1980s are analysed, and the theory of currency boards is expounded. The stabilisation tool, an institutionally highly credible currency board arrangement (CBA), though highly effective, could not be an optimal long-term solution, given the country’s structural and trade characteristics. The analysis of the causes of the CBA’s collapse yields a complex picture of interacting factors, among them invaliding ones that had created multiple vulnerabilities over years, and triggering ones that unfolded their worst potential in meeting such vulnerable conditions.

Currency boards --- -Monetary policy --- -Currency question --- -332.410982 --- Fiat money --- Free coinage --- Monetary question --- Scrip --- Currency crises --- Finance --- Finance, Public --- Legal tender --- Money --- Monetary management --- Economic policy --- Money supply --- Financial institutions --- Monetary policy --- Argentina --- Argentina. --- Argentine Currency Board --- Argentine Republic. --- Monetary economics --- Development economics & emerging economies --- Environmental economics --- Political economy --- Currency question --- Argentinien --- Board --- Bust --- Case --- Currency --- Currency Board --- Fixed Exchange Rates --- Geschichte 1980-2002 --- Hyperinflation --- IMF --- Inflation --- IWF --- Konvertierbarkeit --- Maute --- Währung --- Washington Consensus --- Wechselkurs

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International finance --- Finances internationales --- Periodicals. --- Périodiques --- International Monetary Fund. --- #ETEW:TSCAT --- #BA00803 --- #ANTILTPNE9607 --- Foreign exchange --- International Monetary Fund --- Foreign exchange - Congresses. --- Foreign exchange. --- Kongress --- Internationale Wirtschaftsorganisation. --- Anpassungsprogramm des IWF. --- Welt. --- Internationaler Währungsfonds --- Washington (DC, 1993) --- Kolloquium --- Symposion --- Tagung --- Vortragssammlung --- Symposium --- Sommerschule --- Künstlersymposion --- Kongresse --- Veranstaltung --- Cambistry --- Currency exchange --- Exchange, Foreign --- Foreign currency --- Foreign exchange problem --- Foreign money --- Forex --- FX (Finance) --- International exchange --- Currency crises --- Board of Governors --- Währungspolitik --- DNT (Organization) --- FMI (International Monetary Fund) --- Fondo M. Internacional --- Fondo Monetario Internacional --- Fonds monétaire international --- Fondul Monetar International --- Fundo Monetário Internacional --- Fundu Monetariu Internacional --- I.M.F. (International Monetary Fund) --- IMF (International Monetary Fund) --- Internationaler Währungsfonds --- IWF (International Monetary Fund) --- Kansainvälinen Valuuttarahasto --- Kokusai Tsūka Kikin --- Kō̜ngthun Kānngœ̄n rawāng Prathēt --- Kukche Tʻonghwa Kigŭm --- Kuo chi huo pi chi chin --- Mezhdunarodnyĭ vali͡utnyĭ fond --- Międzynarodowy Fundusz Walutowy --- Miz͡hnarodnyĭ vali͡utnyĭ fond --- Mulya Aramudala --- MVF (International Monetary Fund) --- Nemzetközi Valuta Alap --- Quỹ tiè̂n tệ quó̂c t --- Ṣundūq al-Naqd al-Dawl --- Ṣundūq al-Naqd al-Duwal --- Internationaal monetair fonds --- International monetary fund

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International Monetary Fund --- International finance --- Law and legislation --- BPB0912 --- FMI --- AA / International- internationaal --- 333.432.8 --- International economic relations --- 332.152 --- Economic policy, Foreign --- Economic relations, Foreign --- Economics, International --- Foreign economic policy --- Foreign economic relations --- Interdependence of nations --- International economic policy --- International economics --- New international economic order --- Economic policy --- International relations --- Economic sanctions --- IMF --- Internationale monetaire organisatie. Internationaal Muntfonds. Algemene leningovereenkomsten. --- International Monetary Fund. --- Mezhdunarodnyĭ vali︠u︡tnyĭ fond --- Международный валютный фонд --- Miz︠h︡narodnyĭ vali︠u︡tnyĭ fond --- Fundo Monetário Internacional --- Fondo Monetario Internacional --- IMF (International Monetary Fund) --- FMI (International Monetary Fund) --- Internationaler Währungsfonds --- Kokusai Tsūka Kikin --- Fonds monétaire international --- Kukche Tʻonghwa Kigŭm --- Kansainvälinen Valuuttarahasto --- Kuo chi huo pi chi chin --- Fondul Monetar International --- Ṣundūq al-Naqd al-Dawlī --- Fondo M. Internacional --- IWF (International Monetary Fund) --- Kō̜ngthun Kānngœ̄n rawāng Prathēt --- MVF (International Monetary Fund) --- Międzynarodowy Fundusz Walutowy --- Mulya Aramudala --- I.M.F. (International Monetary Fund) --- Quỹ tiè̂n tệ quó̂c té̂ --- Nemzetközi Valuta Alap --- صندوق النقد الدولي --- 国际货币基金组织 --- 国際通貨基金 --- 國際貨幣基金組織 --- Fundu Monetariu Internacional --- Ṣundūq al-Naqd al-Duwalī --- DNT (Organization) --- Internationaal monetair fonds --- International monetary fund --- Internationale monetaire organisatie. Internationaal Muntfonds. Algemene leningovereenkomsten --- IMF. --- Διεθνές Νομισματικό Ταμείο --- Internationaler Währungsfonds --- Rahvusvaheline Valuutafond --- Internationella valutafonden --- Den Internationale Valutafond --- Fondul Monetar Internațional --- Kansainvälinen valuuttarahasto --- An Ciste Airgeadaíochta Idirnáisiúnta --- Tarptautinis pinigų fondas --- Fond Monetarju Internazzjonali --- Mezinárodní měnový fond --- Nemzetközi Valutaalap --- Fondo monetario internazionale --- Fundo Monetário Internacional --- Международен валутен фонд --- Mednarodni denarni sklad --- Fondi Monetar Ndërkombëtar --- Internationaal Muntfonds --- Меѓународен монетарен фонд --- Międzynarodowy Fundusz Walutowy --- Medzinárodný menový fond --- Međunarodni monetarni fond --- Међународни монтарни фонд --- Starptautiskais Valūtas fonds --- МВФ --- ММФ --- SVF --- MDS --- IWF --- ΔΝΤ --- TPF --- MMF --- MFW --- FMN --- International finance - Law and legislation --- Fonds monétaire international

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International finance --- Asia --- ASI / Asia - Azië - Asie --- 382.257 --- 333.481 --- Stock exchanges --- -Foreign exchange --- -Stock exchanges --- -Financial crises --- -332.095 --- Crashes, Financial --- Crises, Financial --- Financial crashes --- Financial panics --- Panics (Finance) --- Stock exchange crashes --- Stock market panics --- Crises --- Business cycles --- Cambistry --- Currency exchange --- Exchange, Foreign --- Foreign currency --- Foreign exchange problem --- Foreign money --- Forex --- FX (Finance) --- International exchange --- Currency crises --- Bulls and bears --- Commercial corners --- Corners, Commercial --- Equity markets --- Exchanges, Securities --- Exchanges, Stock --- Securities exchanges --- Stock-exchange --- Stock markets --- Capital market --- Efficient market theory --- Speculation --- Internationale liquiditeiten. --- Monetaire crisissen, hervormingen, saneringen en stabilisering. --- Government policy --- -Government policy --- -International Monetary Fund. --- Mezhdunarodnyĭ vali︠u︡tnyĭ fond --- Международный валютный фонд --- Miz︠h︡narodnyĭ vali︠u︡tnyĭ fond --- Fundo Monetário Internacional --- Fondo Monetario Internacional --- IMF (International Monetary Fund) --- FMI (International Monetary Fund) --- Internationaler Währungsfonds --- Kokusai Tsūka Kikin --- Fonds monétaire international --- Kukche Tʻonghwa Kigŭm --- Kansainvälinen Valuuttarahasto --- Kuo chi huo pi chi chin --- Fondul Monetar International --- Ṣundūq al-Naqd al-Dawlī --- Fondo M. Internacional --- IWF (International Monetary Fund) --- Kō̜ngthun Kānngœ̄n rawāng Prathēt --- MVF (International Monetary Fund) --- Międzynarodowy Fundusz Walutowy --- Mulya Aramudala --- I.M.F. (International Monetary Fund) --- Quỹ tiè̂n tệ quó̂c té̂ --- Nemzetközi Valuta Alap --- صندوق النقد الدولي --- 国际货币基金组织 --- 国際通貨基金 --- 國際貨幣基金組織 --- Fundu Monetariu Internacional --- Ṣundūq al-Naqd al-Duwalī --- DNT (Organization) --- Financial crises --- Foreign exchange --- Internationaal monetair fonds --- International monetary fund --- 332.095 --- Monetaire crisissen, hervormingen, saneringen en stabilisering --- Internationale liquiditeiten --- International Monetary Fund. --- IMF.