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Tax Composition and Growth; A Broad Cross-Country Perspective
Ormaechea, Santiago Acosta; Yoo, Jiae - International Monetary Fund (IMF) - 2012
We investigate the relation between changes in tax composition and long-run economic growth using a new dataset …-income countries. To our knowledge this is the most comprehensive and up-to-date dataset on tax composition and growth. We find that … increasing income taxes while reducing consumption and property taxes is associated with slower growth over the long run. We also …
Persistent link: https://www.econbiz.de/10011242194
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Wealth Tax Within Europe In The Context Of A Possible Implementation In Romania – The Existing Wealth Tax And Its Decline In Europe
Ristea, Luminiţa; Trandafir, Adina - In: Annals of the University of Petrosani, Economics 10 (2010) 2, pp. 299-306
The purpose of this paper is to focus our attention on the conceptual basis upon which the wealth tax system may be implemented in Romania taking into consideration former and actual presence of wealth tax within Europe. The idea of increasing the taxable basis based on imposing the wealth...
Persistent link: https://www.econbiz.de/10008853198
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Maternal and Child Survival: Findings from five countries experience in addressing maternal and child health challenges
Cortez, Rafael; Saadat, Seemeen; Chowdhury, Sadia; … - Economics Research, World Bank Group - 2014
Considerable progress has been made towards the achievement of the Millennium Development Goals (MDGs) since 1990. Although advances in improving MDG 4 and MDG 5a (reducing child and maternal mortality, respectively) have been made, progress is some countries have been insufficient. While some...
Persistent link: https://www.econbiz.de/10010939267
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Hiding in Plain Sight: The Harmful Impact of Provincial Business Property Taxes
Found, Adam; Tomlinson, Peter - In: C.D. Howe Institute Commentary (2012) 368
When governments analyze tax policies aimed at attracting investment, they typically rely on a variable called the marginal effective tax rate (METR) on capital. The METR is a measure of the effective tax burden on new business investment. Recent Ontario budgets have presented estimates of the...
Persistent link: https://www.econbiz.de/10010633196
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Land and Property Taxation in 25 Countries: A Comparative Review
Bird, Richard M.; Slack, Enid - In: CESifo DICE Report 3 (2005) 3, pp. 34-42
Persistent link: https://www.econbiz.de/10005056410
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Die Vermögenssteuer - ein Comeback in der Krise? Oder: Wie importieren wir die Krise auch zu uns?
Goebel, Lutz - In: Zeitschrift fuer Wirtschaftspolitik 62 (2013) 2, pp. 171-179
Family entrepreneurs in all honesty cannot grasp this new concept. Just now, while we are still experiencing a worldwide financial and economic crisis, which has by no means been overcome yet, there is talk of increasing taxation of assets. In recent years, small and medium-sized and larger...
Persistent link: https://www.econbiz.de/10010695942
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Nehmt von den Reichen? Die Vermögenssteuer zwischen Anspruch und Wirklichkeit
Arentz, Oliver; Roth, Steffen J. - In: Zeitschrift fuer Wirtschaftspolitik 62 (2013) 2, pp. 180-193
The reintroduction of a wealth tax in Germany would not contribute to more fairness in terms of the ability to pay principle. On the contrary: Since wealth in form of human capital is not taxed, a wealth tax would lead to a massive unequal treatment of people with the same ability to pay. The...
Persistent link: https://www.econbiz.de/10010695943
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Die Vermögenssteuer - ein Comeback in der Krise?
Gambke, Thomas - In: Zeitschrift fuer Wirtschaftspolitik 62 (2013) 2, pp. 161-170
This article describes the concept of a property levy („Vermögensabgabe“) of the German Green Party in the context of other property related taxes such as real estate tax and inheritance tax. It explains the advantages of a property levy in contrast to a property tax. Moreover, the...
Persistent link: https://www.econbiz.de/10010820115
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Serbia and Montenegro; Poverty Reduction Strategy Paper: Progress Reports
International Monetary Fund (IMF); International … - 2006
This paper discusses the First Progress Report on the implementation of the Poverty Reduction Strategy (PRS) in Serbia. The Poverty Reduction Strategy Paper (PRSP) for Serbia and its implementation complement the efforts of Serbia in the European Union integration process. The PRSP also includes...
Persistent link: https://www.econbiz.de/10011245601
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Local Fiscal Capacity in the New Members of the European Union: Is It Efficient?
Patonov, Nikolay - In: International Journal of Synergy and Research 2 (2013) 1, pp. 57-70
of the EU. Design/methodology/approach – The impact of the locally collected taxes on economic growth is analyzed by the … means of regression analysis. The GDP growth rate is adopted as a dependent variable in the model and its deviations are … come in local budgets. Research limitations/implications – There are many factors affecting the economic growth, which are …
Persistent link: https://www.econbiz.de/10010752443