In this paper I examine a taxpayer utility function determined by the extended set of variables - i.e. consumption, labor and tax-evasion propensity. This constitutes the main framework for the analysis of taxpayer's decision making process under assumption that in the economy there exist two...

Die hohe Mobilität der Bevölkerung trägt zur Teilhabe am Arbeitsmarkt und am gesellschaftlichen Leben bei. Dabei ist der Mobilitätsbedarf stark von der Lebenssituation abhängig; so haben Studenten und Erwerbstätige die höchste Verkehrsnachfrage. Anders als in früheren Jahrzehnten wächst...

Our paper assesses the accuracy of individuals ́tax perceptions. Based on personal interviews, we aim to find out how tax complexity affects the capability of respondents to calculate income tax liability. Tax complexity is measured by interacting multiple tax rates, applied to one or more tax...

Creation of optimal tax and budget systems is one of the Difficult problems of economic science. One of the most important areas of tax reform is to develop a tax code in the aspect of optimal tax gravity. The new tax code - a step to improvement, since a number of reduced taxes and simplified...

Tax burden is one of the important determinants in attracting foreign direct investment (FDI). In the case of Vietnam, the tax burden is considered a powerful tool that Vietnam has used to create a competitive advantage compared to other countries in the area to attract FDI flows. In addition to...

This paper presents the results of a three-year evaluation performed on the first cohorts of Chile Solidario, the most important anti-poverty program in Chile. The paper presents a description of the program, emphasizing the mechanism by which people were admitted into the program. We then...

This paper evaluates the effect of an anti-poverty program, Chile Solidario, during its first two years of operation. We find that the program tends to increases significantly their take-up of cash assistance programs and of social programs for housing and employment, and to improve education...

Die von wirtschaftlichen Umbrüchen geprägten Jahre nach der Wiedervereinigung waren für viele Ostdeutsche mit zunehmender Unsicherheit verbunden, während die Veränderungen in Westdeutschland weitaus weniger gravierend waren. In der Folge kam es in den 90er Jahren zu einem massiven Rückgang...

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...

Long-term social assistance dependency is a growing concern in Sweden and other European countries. In order for policy makers to design effective welfare reforms it is important to know how strong the state dependence associated with social assistance is in the population and to what extent it...