<XML><RECORDS><RECORD><REFERENCE_TYPE>0</REFERENCE_TYPE><REFNUM>8784</REFNUM><AUTHORS><AUTHOR>Cockshott,W.P.</AUTHOR></AUTHORS><YEAR>2008</YEAR><TITLE>Steuern für den Sozialismus</TITLE><PLACE_PUBLISHED>Junge Welt, 23.1.2008</PLACE_PUBLISHED><PUBLISHER>N/A</PUBLISHER><PAGES>10-11</PAGES><ISBN>ISSN 0941-9373</ISBN><LABEL>Cockshott:2008:8784</LABEL><KEYWORDS><KEYWORD>tax</KEYWORD></KEYWORDS<ABSTRACT>Article on tax policy in Venezuela. It focuses on the limits to funding internal expenditure from dollar revenues for oil sales without an adequate internal tax base. Particular focus is paid to the conflict between attempting to maintain exchange controls and attempting to control Bolivar inflation when running a current account surplus. The exchange controls are there to prevent expatriation of revenue by the rich. The article argues that it would be better to have an effective tax on property incomes.</ABSTRACT></RECORD></RECORDS></XML>