Article about the problems of municipal governments related to fiscal consolidation in the Russian regions and the construction of the vertical of power during the first presidency of Vladimir Putin. The author analyzes the impact of the decline of the financial base of the city governments and...

Public finance is strongly affected by tax evasion, which implies that public sector resources are very limited. Most of the analysis on how to fight tax evasion focused on the ways to deter evasion through incentives to people not to evade. This model has a different approach: instead of...

We shed some light on fairness preferences regarding tax evasion. Individuals perceive income inequality which they are responsible for as fair (e.g. work effort) while inequality resulting from factors outside their reach is regarded as unfair (e.g. productivity or wage rate). This affects the...

Tax morale is defined as the intrinsic motivation to pay taxes, and is closely related to tax compliance. Determinants of tax morale need to be investigated for a more comprehensive understanding of tax compliance. In this paper, determinants of tax morale in Turkey and Spain are analysed on the...

Recent attempts of "regionalizing" the VAT, in order to expand fiscal autonomy margins attributed to Regions and to involve them in the hard struggle against tax evasion, strongly urge some considerations on some of the changes introduced in the Italian legal system by the 2001 constitutional...

This paper explains the insights of the Stata's user written command diff for the estimation of Difference in Differences treatment effects (DID). The options and the formulas are detailed for the single DID, Kernel Propensity Score DID, Quantile DID and the balancing properties . An example of...

Abstract Englisch Apparently the European economic model being subjected to a double competition problem. On the one hand, there are enormous differences in the level of competitiveness of the various member countries of the euro area and the EU among themselves. In the long term this Problem...

The rise of the extreme poles in the European political Spectrum, corresponds currently with a clear call for help by the site of simple People, combined with the desire for a serious confrontation with the tragic impasse reproduced by the extreme Problems of the everyday live . In this case,...

Since the crisis experienced in recent years and its close relationship with the state of the public finances of countries, fiscal sustainability and its impact on the real economy, there is a growing interest regarding the study and empirical applications related to the generation of areas to...

Empirical studies on the effects of fiscal adjustments apply different approaches to identify discretionary changes in fiscal policy. While the results of one strand of literature suggest that the effects of fiscal adjustments on GDP are small or even positive, particularly for spending cuts...