Showing 1 - 10 of 298
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...
Persistent link: https://www.econbiz.de/10011212950
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,...
Persistent link: https://www.econbiz.de/10011251884
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...
Persistent link: https://www.econbiz.de/10011109225
I examine the effects of fiscal policy actions on private consumption in a yearly panel of sixteen OECD countries …—with expansionary fiscal policy boosting consumption in recessions, having a nil effect on it in normal times or in fiscal stress, and … strongly displacing consumption in mixed states when recession and fiscal stress coincide. This happens because the liquidity …
Persistent link: https://www.econbiz.de/10011258709
This article analyzes the distributional impact of the Canadian Goods and Services Tax, which was implemented in 1989, using the Social Policy Simulation and Database, a sophisticated micro-simulation tool developoed by Statistics Canada.
Persistent link: https://www.econbiz.de/10005836592
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...
Persistent link: https://www.econbiz.de/10008543494
We develop a framework for economy-wide modelling of value-added tax systems. Our framework models a number of complexities of VAT systems as they are implemented by tax agencies. In particular, we model multiple rates, multiple exemptions, multiple degrees of refundability across commodity...
Persistent link: https://www.econbiz.de/10005621430
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...
Persistent link: https://www.econbiz.de/10008923049
This paper examines the effect of public acquisitions of open space on house prices and the municipal tax base. While a series of studies show that open space acquisitions raise values of nearby properties, no research to date appears to focus upon the effect of open space acquisitions upon...
Persistent link: https://www.econbiz.de/10005787228
Any discussion on improving the existing arrangements for assessing and managing financial risks and in particular supervising the relevant institutions will also need to address the question on which institution should be responsible for which task and for which sector of the financial system,...
Persistent link: https://www.econbiz.de/10011211860