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Enhancing the Effectiveness of Public Spending in Finland

Hemmings, Philip - 2003

Finland is committed to high quality and extensive public services and a high level of income redistribution. The heavy … public services. This paper, one of a series of OECD reviews on public expenditure, looks at how Finland is coping with this … challenge. It concludes that the fundamental framework guiding public expenditure in Finland is sound. And, in many areas of …

Persistent link: https://www.econbiz.de/10012443937

Meeting fiscal challenges in Japan's rapidly ageing society

Jones, Randall Sidney; Seitani, Haruki - 2019

Japan’s gross government debt of 226% of GDP in 2018 is the highest ever recorded in the OECD area, and places the economy at risk. The government now aims to achieve a primary surplus by FY 2025. Additional fiscal consolidation, based on a detailed plan covering specific spending cuts and tax...

Persistent link: https://www.econbiz.de/10012111109

International trade and investment by state enterprises

Kowalski, Przemyslaw; Perepechay, Kateryna - 2015

The recent surge in competition between state and private firms in global markets calls for a reflection on how to minimise any potentially distortionary effects on international trade and investment created by state enterprises while at the same time restraining any undue protectionist policy...

Persistent link: https://www.econbiz.de/10011403604

Globalization and Hegemony Shift : Are States Merely Agents of Corporate Capitalism?

Acharya, Upendra D. - 2014

Since the advent of state sovereignty with the Peace of Westphalia, powerful Western nations have determined and applied international law in a manner that advance their national interests. In short, the international legal process has been a mechanism of hegemony, and powerful Western nations...

Persistent link: https://www.econbiz.de/10013063806

Globalisation and National Environmental Policy : Update and Overview

Wijen, Frank; Zoeteman, Kees; Pieters, Jan H. M.; Van … - 2011

After outlining recent developments and the scope, target audience, and structure of the book, we review the literature on globalisation and environmental policy, especially the impact of globalisation on the environment and changes in environmental governance in relation to increasingly global...

Persistent link: https://www.econbiz.de/10014175742

How Does the Incentive Effect of the Charitable Deduction Vary Across Charities?

Yetman, Robert J. - 2013

We examine how taxes affect donations given to nonprofit organizations and how this varies across nonprofit types. Most prior studies constrained tax price elasticities to be constant across nonprofits, primarily because the data do not provide donations by nonprofit type. Using nonprofit-level...

Persistent link: https://www.econbiz.de/10013095784

Demographic development and moral hazard : health insurance with medical savings accounts

Schreyögg, Jonas - 2004

In times of ever-rising health expenditures it is becoming more and more obvious that conventional models for funding health care are increasingly experiencing difficulties in meeting up this challenge. The concept of Medical Savings Accounts (MSAs) represents an innovative and so far rarely...

Persistent link: https://www.econbiz.de/10009499933

Rationale and Changing the Charitable Deduction

Colinvaux, Roger - 2013

There are two principal rationales for the charitable deduction. Depending upon choice of rationale, some tax reform changes are suggested and others are not. A base measurement rationale suggests eliminating the deduction for unrealized appreciation, keeping the benefit as a deduction and not a...

Persistent link: https://www.econbiz.de/10013083858

Charitable Tax Reform For the 21st Century

Colinvaux, Roger - 2019

The article identifies two goals of the charitable giving tax incentives: promoting actual charitable work and fostering a strong culture of charitable giving with broad participation. The recent increase to the standard deduction and the rise of donor-advised funds compromise both goals. The...

Persistent link: https://www.econbiz.de/10012861989

Charitable Contributions of Property : A Broken System Reimagined

Colinvaux, Roger - 2013

On average, nearly $46 billion of property is given to charitable organizations each year, about twenty-five percent of the total charitable deduction. This makes the charitable contribution deduction for property a tax expenditure within a tax expenditure, yet it is rarely analyzed as such. It...

Persistent link: https://www.econbiz.de/10014157251

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