This paper makes a quantitative assessment of possible reforms to the Chilean tax system. The simulations are based on a recursive dynamic computable general equilibrium model that is calibrated with the input-output matrix 2003. For each scenario is considered a cut effective rate of value...

Bezieht man das Aufkommen der Unternehmensteuern auf die Gewinngrößen der volkswirtschaftlichen Gesamtrechnungen, so zeigt sich für den Zeitraum von 2001 bis 2008 eine durchschnittliche Steuerbelastung der Unternehmen von 21 Prozent. Dieser effektive Steuersatz ist erheblich niedriger als die...

In this paper we apply the meta-regression technique to survey the empirical literature on the economic incidence of labour taxes and social security contributions. In particular, we focus on the effects of taxation on wages to test the conventional view that employees bear the burden due to...

Die gesamtwirtschaftliche Steuerquote bezogen auf das Bruttoinlandsprodukt dürfte im Jahr 2013 bei 23,6 Prozent liegen; einschließlich der Sozialversicherungsbeiträge wird die gesamte Abgabenquote auf 39,3 Prozent geschätzt. Das ist höher als in den letzten zehn Jahren, liegt aber unter den...

The aim of this paper is to construct a multidimensional poverty indicator, to detect the main poverty risk focuses in Spain. The indicator, which has been developed through a second-order factor analysis, consists of an objective and a subjective part, which incorporate various dimensions such...

The aim of this study is to present the most important factors that explain multidimensional poverty in Spain, highlighting the relationships between the explanatory elements themselves in the spirit of enhancing the effects of poverty policy. For this purpose, we have designed a Structural...

Financing the public health system represents a central reference point of the decisional algorithm necessary for ensuring an advanced management, in the sense that the purpose of this tactic is to analyse the current financial management, to formulate some observations and to present some...

Financial knowledge is an extremely important element not only of functioning and development, but more importantly of managing financial processes at local government level. Considering the progressing reforms of the national public finance system and the resulting consequences (legal,...

The aim of this article is to present the results of a study on the level of financial knowledge among staff at local public administration offices. The study was conducted using the technique of Computer Assisted Telephone Interviews (CATI) on a representative sample of commune level offices in...

Self-governments are given new tasks without guaranteeing resources for their completion, an example of which is lowering the school obligation age.There are also some savings of the state budget at the expense of territorial selfgovernment. All these and other changes, including those planned...