Tax burden has a notable influence on economic development. In an open economy, tax policy of one country may affect economic activity and public revenue in other countries. This observation has led to calls for international tax coordination in the wake of deepening economic integration. The EU...

This article provides results of an analysis of energy expenses in households with different income and expenditure levels. The authors have used the Statistical Office of Estonia Household Income and Expenditure Survey data for the period 2000-2005. The analysis was conducted across household...

The European Union Candidate Countries, including Estonia, lag behind the European Union (EU) level of economic and social development. By convergence we usually mean harmonisation of the level of incomes across countries. Convergence also means harmonisation of particular economic indicators,...

As noted by a variety of theoretical and empirical papers, the transition of the former Soviet socialist countries has brought with it changes in income distribution. As opposed to viewing income distribution overall, this paper examines changes in the level and the distribution of total income...