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This book discusses the socio-legal tax state and its relationship to development, inequality and the transnational. "Fiscal Sociology" commenced in 1918 when Joseph A. Schumpeter examined the links between capitalism and taxation, arguing that fiscal pressures on governments led directly to the...
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This book explores the role of national fiscal policies in a selected group of Euro-area countries under the European Economic and Monetary Union (EMU). In particular, the authors characterize the response of output to fiscal consolidations and expansions in the small Euro-area open economies...
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changes in indebtedness by adjusting their primary budget surplus targets. In addition, the central government appears to … sustainability. The responsiveness of sub-national fiscal stance to indebtedness, as well as that of central government revenue to … changes in primary spending, appears to have strengthened after 1998, when ceilings on indebtedness were introduced. …
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