This dissertation presents a series of three essays that examine the functional form of the U. S. federal income tax and its implications. In the first essay we introduce the convex functional form of the income tax which we believe is superior to the standard income-proportional form. We also...

Ekonominio nuosmukio sąlygomis, fiskalinės politikos sprendimai ypač svarbūs, nes vienokie ar kitokie žingsniai gali sutrumpinti arba pailginti ir pagilinti ūkio nuosmukį. Tokiu metu ekonomikos dalyviai labai jautriai reaguoja į fiskalinės politikos klaidas. Taigi svarbu tinkamai...

It is well known by now that population ageing threatens the sustainability of fiscal policies in many countries. Although a number of policy options are available to address the problem, the uncertainty surrounding the future development of the population complicates matters. This paper...

It is well known by now that population ageing threatens the sustainability of fiscal policies in many countries. Although a number of policy options are available to address the problem, the uncertainty surrounding the future development of the population complicates matters. This paper...

addresses two long-standing positive questions in public finance: 1) Why is the property tax, despite widespread popular complaints against its fairness, the almost exclusive tax instrument used by local governments; and 2) why do we consistently observe higher levels of governments (states)...

Tyrimo metu siekiama įvertinti mokesčių sistemos Lietuvoje kitimo įtaką surenkamoms nacionalinio biudžeto pajamoms. Šiam tikslui pasiekti analizuojama mokestinių pajamų dinamika ir struktūra, taip pat nustatomi veiksniai, lemiantys pajamų iš pagrindinių mokesčių surinkimą, o...

Tyrimo objektas – mokesčių našta žemės ūkyje.Darbo tikslas – nustatyti mokesčių naštą žemės ūkyje ir įvertinti kaip mokesčių ir įmokų pasikeitimai 2009-2011 metais pakeis mokesčių naštą ūkininkų ūkiuose.Uždaviniai: išnagrinėti mokesčių naštos vertinimo...

Incluye bibliografía ; This paper describes the revenue-raising capacity and structure of the Spanish tax system, in comparison with the economies of the European Union. Spain stands out for the low weight of its tax revenues in GDP relative to the EU27 average. This lower weight of tax revenue...

This article discusses probably the most significant obstacle to the adoption of a consumption tax: the negative effects on existing wealth that the transition from the income tax to most forms of a consumption tax would have. The Congressional Budget Office in its 1997 study posed the question,...

The article builds on the Hall-Rabushka Flat Tax and proposes a consumption tax called the “E Tax,” which is an electronically collected credit invoice VAT. The Hall-Rabushka Flat Tax is a two-tier consumption tax that is based on a subtraction method VAT. The Hall-Rabushka nuance, however,...