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Population ageing increases fiscal pressure by increasing the aged to working-age ratio, which simultaneously reduces the growth in government revenue and increases government social outlays. This study evaluates proposed tax and economic growth policies to meet the population ageing induced...
Persistent link: https://www.econbiz.de/10011258581
The paper discusses principles of local taxation such as accountability, benefit-tax link, non-distortion, regional equity, long-term efficiency, reliability and stability of tax bases, tax sharing as implicit insurance, and administrative simplicity. Not all of the criteria for local taxation...
Persistent link: https://www.econbiz.de/10005836995
The purpose of this paper is to identify the causal relationship between intergovernmental transfers and fiscal effort. Empirical evidence from Peruvian municipalities supports a negative relation. The substitution effect is decreasing on the level of municipalities’ expenditure and tends to...
Persistent link: https://www.econbiz.de/10005619493
Viewing local finances under the approach to private-public consumption complementarity, we conclude that foot voting and tax competition become extinct when the (capital) tax structure across jurisdictions is the one forging close ties between the burgher and his/her jurisdiction. Feeling the...
Persistent link: https://www.econbiz.de/10011114344
are calibrated and others are estimated on Romania’s data using Bayesian techniques. The model fit is evaluated and the …
Persistent link: https://www.econbiz.de/10011267857
introduction of new technologies in media companies in Romania, Portugal, Spain and Cyprus, using an institutional approach. We … part of national reports on media and new technologies in Romania, Portugal, Spain and Cyprus. The reports were made during …
Persistent link: https://www.econbiz.de/10011258573
The necessity of (re)considering the three main faces of security mentioned in the title of the paper derives from the accumulation of the importance of the knowledge circulating in organizations, with the existence of numerous dangers and threats that target this knowledge, focusing on people...
Persistent link: https://www.econbiz.de/10011258595
, Constantin Ţoca express interesting points of view related to the history of Romania and Bessarabia, found at the confluence of … Bessarebia, Imperial and National models; historiographical imperialism at East and West of Romania; Russian historiography …), functionalist model in in internatioanal relations arena; Bessarabia from Russian empire to Greater Romania: A study of …
Persistent link: https://www.econbiz.de/10011258825
The presentation structured in two parts aims to reveal a short diagnosis of the Romanian rural planning system. The first part is centred upon general aspects regarding features of the rural settlements system, according with national and regional peculiarities. A short view is given to a...
Persistent link: https://www.econbiz.de/10011258831
governments are different. In short, Romania’s exaggerated optimism, fuelled by the electoral “needs”, (the only country in a …
Persistent link: https://www.econbiz.de/10011258985