Showing 1 - 10 of 14,608
In einem empirischen und drei theoretischen Aufsätzen befassen sich die Autoren des vorliegenden Bandes mit verschiedenen Aspekten der Steuerhinterziehung.Friedrich Schneider liefert eine umfassende Schätzung des Umfangs der Schattenwirtschaft in allen Erdteilen sowie eine Übersicht über die...
Persistent link: https://www.econbiz.de/10014492824
Rudolf Oster gibt eine umfassende Übersicht über die Auswirkungen von Umlagen im Finanzausgleich zwischen den Kommunen. Die weiteren Beiträge behandeln Auswirkungen der Gewinnbesteuerung. Christian Keuschnigg zeigt, daß Investitionen im Inland gehemmt werden können und Kapital ins Ausland...
Persistent link: https://www.econbiz.de/10014493192
Using administrative wealth records from Denmark, we study the effects of wealth taxes on wealth accumulation. Denmark used to impose one of the world's highest marginal tax rates on wealth, but this tax was drastically reduced and ultimately abolished between 1989 and 1997. Due to the specific...
Persistent link: https://www.econbiz.de/10013202229
Persistent link: https://www.econbiz.de/10015206890
Social protection and revenue collection are often regarded as potential drivers of social cohesion. The article joins this debate, providing three main contributions. First, we carefully discuss the concept of social cohesion and endorse one specific definition. Second, we propose using the...
Persistent link: https://www.econbiz.de/10012509494
The study is an empirical test of the effects of different categories of government expenditure, revenue and deficits on economic growth in developing countries. It is based on panel data of annual series over the last three decades for 103 countries, which are further classified into...
Persistent link: https://www.econbiz.de/10010279078
This paper proposes a dynamic politico-economic theory of debt, government finance and expenditure. Agents have … shocks. Consistent with the empirical evidence, our theory predicts governement debt to be mean reverting and debt growth to …
Persistent link: https://www.econbiz.de/10010287737
The purpose of this study is to provide an overview of fiscal policies and PFM reforms in 7 countries in the Western Balkans and 12 countries in the CIS, including major macroeconomic and poverty trends, fiscal policy, the size and role of the public sector, public expenditure management and its...
Persistent link: https://www.econbiz.de/10010326567
This paper analyses the public finance performance and the dynamics of government expenditures on education and health in the Kyrgyz Republic in 2007-2010, when the country was hit by the global economic crisis and then by an internal political crisis in 2010. Despite these crisis conditions,...
Persistent link: https://www.econbiz.de/10010326571
This paper provides an overview of public expenditures on education and healthcare in Belarus, Georgia, Kyrgyzstan, Moldova, Russia, Ukraine and some other countries of the former Soviet Union before and during the global financial crisis. Before the crisis, the governments of these countries...
Persistent link: https://www.econbiz.de/10010326579