This article deals with a tax burden in the European Union in as financial and economic crisis has impacted also on tax systems in the European Union. Governments´ tax measure aims to consolidate public finance and promote an economic growth. The article provides empirical evidence on a shift...

This paper provides direct empirical evidence on cyclicality and the long-term and short-term relationship between government spending and output in eight Central and Eastern European countries in a period 1995–2009. We analyzed annual data on government spending in compliance with the COFOG...

Interprovincial trade barriers are a drag on Canadian productivity and send an embarrassing message to international investors.Despite some past progress in reducing them, they remain an irritant to our economic union. Trade liberalization as pursued by Alberta and British Columbia in the TILMA...

The aim of the paper is to analyze changes in taxation and their impact on economic growth in the European Union. The analysis is performed on adjusted annual panel data of 24 European Union countries in a period 1995–2008. Panel regression with fixed effects is used as a basic method of...

The current economic situation forces the governments to find solution how to promote economic growth. Economic theory suggests that differences in taxation may play a role in explaining differences in economic performance. The paper summarizes common features tax related measures used to...

This paper aims to provide direct empirical evidence on business cycle relations between GDP and government spending in the Czech Republic. Government spending plays an important role in a fiscal policy as a possible automatic stabilizer. We analyzed annual data on government spending in...

The article is focused on value added tax harmonization. It summarizes theoretical basis of harmonization process, refers to basic law. It also analyzes a real level of value added tax harmonization in the European Union and compares development in member states. In the beginning of year 2009...

Enlargement of the European Union and the globalization process significantly affect tax systems and fiscal policies of individual countries. The level and structure of tax burden is often discussed in the European Union, as well as what is more profitable – keeping tax competition or tax...

This paper provides an interpretive synopsis of the results of a conference on inflation-induced distortions in financial reporting and taxation held in October 1981 at the height of the post-war inflation. It provides analysis of the magnitudes of the likely distortions in reporting and...

This paper reviews the issues that would arise if Quebec were to separate from Canada. It also presents quantitative estimates of the likely orders of magnitude of their economic impact both on Quebec and the Rest of Canada. Its overall conclusion is that Quebec would be much harder hit than the...