This study aims at computing effective tax rates on consumption, household income, labour income and capital income for the Turkish economy from the viewpoints of the methods developed by Mendoza et al (1994) and Carey and Rabesona (2002) using national income accounts and tax revenue statistics...

This paper analyses the justifications and stages of the elaboration of impact studies at the European level, focusing on the various working methods, be it „impact matrix” or the „logic of intervention”, which may be adopted by law-makers, in order to improve the regulation mechanisms...