Immigration policy can have important net fiscal effects that vary by immigrants’ skill level. But mainstream methods … equilibrium effects. Adjusted estimates of the positive net fiscal impact of average recent U.S. immigrants rise by a factor of 3 …

This paper analyses the changes in orientation and composition of Brazilian fiscal policy, focusing on three recent … extraordinary. During the second period of fiscal expansion (2011-2014), the fiscal space was reoriented towards tax cuts and … subsidies to private investment, while public investment stagnated. This new fiscal policy mix proved ineffective in preventing …

Immigration policy can have important net fiscal effects that vary by immigrants' skill level. But mainstream methods … equilibrium effects. Adjusted estimates of the positive net fiscal impact of average recent U.S. immigrants rise by a factor of 3 …

We analyze how budgetary institutions affect government budget deficits in member states of the European Union during … whether the impact of budgetary institutions on budget deficits is conditioned by political fragmentation (i.e., ideological … of spending ministers). Our results suggest that strong budgetary institutions, no matter whether they are based on …

constitutes the optimal policy at different stages of the technology transition and for different market structures. We first … analyse a policy mix that can implement a first-best outcome. We show that this mix will differ between different market … settings and for different stages of the technology transition. Second, we investigate the choice between a push policy …

tax system in the UK, US and elsewhere, with proportionately much greater impact on the poor than on the rich, and welfare … Covid-19 pandemic. We show how a progressive wealth tax combined with a uniform, linear tax on all incomes and a modest …

This paper analyses value-added tax (VAT), with special emphasis on efficiency in the EU-28 Member States and Turkey ….8) was recorded in Croatia in 2013. This indicates that Croatia's value-added tax revenues as percentage of gross domestic …

services subject to this tax. However, from a technical and management point of view, it would be preferable to adopt a single … tax rate as it reduces distortions and facilitates tax compliance and management. This research seeks to analyse the … case study. The main objective of this research is to contribute to the academic debate around the theme of the single rate …

government to use tax rates as one of the “strong” weapons in budgetary policy when it becomes unavoidable. In many developed …In the last two years the Hungarian people have witnessed several new measures in government’s fiscal policy. To … budgetary expenditures, and a “crises-tax” on different sectors which would remain in effect for minimum 2 years. One of the …

Governments of EU Member States have been reducing statutory corporate income tax rates ('CIT') for several years. What … encourages them to take part in tax competition? The article discusses several issues which are in favor of lower CIT rates. They … are selected based on their relevance. The study is performed with use of data available from applicable statistical …