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The Effects of Tax Shocks on Output: Not So Large, But Not Small Either
Perotti, Roberto - C.E.P.R. Discussion Papers - 2011
theoretical grounds the discretionary component of taxation should be allowed to have different effects on output than the …
Persistent link: https://www.econbiz.de/10008854466
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Tax Rates, Progressivity and de facto Fiscal Indexation in Ten European Countries
Schioppa, Padoa; Kostoris, Fiorella - C.E.P.R. Discussion Papers - 1991
Difficulties in European fiscal harmonization will mainly depend on present inter-country differences in effective rather than scheduled tax rates and tax structures. This paper therefore tries to evaluate the historical and current heterogeneities and similarities which characterize not only de...
Persistent link: https://www.econbiz.de/10005114279
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The Taxation of Entrepreneurial Income in a Transition Economy: Issues Raised by Experience in Poland
MEP, Grabowski; Maciej, Dariusz; Smith, Stephen - C.E.P.R. Discussion Papers - 1995
This paper considers the taxation of small business and entrepreneurial incomes in Poland. In both transition economies … and existing West European market economies, the efficient taxation of entrepreneurial incomes presents particular … to the taxation of entrepreneurs in transition economies. …
Persistent link: https://www.econbiz.de/10005656322