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Personal Income Tax Reform in Lithuania: Macroeconomic and Welfare Implications
Vetlov, Igor; Karpavicius, Sigitas - Lietuvos Bankas - 2008
In this paper, the economic impact of the 2006–2008 personal income tax (PIT) reform in Lithuania is analyzed applying model-based simulations. We find that the undertaken PIT reform is unsustainable as it leads to permanent government budget deficits and ever increasing public debt. This...
Persistent link: https://www.econbiz.de/10005827653
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Inclusive growth in Africa : do fiscal measures matter?
Mamman, Suleiman O.; Kazi Sohag; Abubakar, Attahir Babaji - In: Cogent economics & finance 11 (2023) 2, pp. 1-14
increase in taxation reduces poverty but worsens income inequality. Further, an increase in taxation negatively affects the …
Persistent link: https://www.econbiz.de/10014501082
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Das georgische Steuersystem im Transformationsprozess
Khokrishvili, Elguja - Lehrstuhl für Finanzwissenschaft, Wirtschafts- und … - 2007
During the transformation process, the reform of public finances (in particular the tax system) is crucial for Georgia. There are a lot of proposals and suggestions in the financial literature concerning the introduction of tax systems in transition countries. Individual taxes or the entire tax...
Persistent link: https://www.econbiz.de/10005827716
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EDGE-M3: A dynamic general equilibrium micro-macro model for the EU member states
D'Andria, Diego; DeBacker, Jason; Evans, Richard W.; … - 2020
This paper provides a technical description of the overlapping generations model used by the Joint Research Centre to analyse tax policy reforms, including in particular pension and demographic issues. The main feature of the EDGE-M3 model lies in its high level of disaggregation and the close...
Persistent link: https://www.econbiz.de/10012797290
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EDGE-M3: a dynamic general equilibrium micro-macro model for the EU member states
D'Andria, Diego; DeBacker, Jason; Evans, Richard W.; … - 2020
This paper provides a technical description of the overlapping generations model used by the Joint Research Centre to analyse tax policy reforms, including in particular pension and demographic issues. The main feature of the EDGE-M3 model lies in its high level of disaggregation and the close...
Persistent link: https://www.econbiz.de/10012241664
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INCOME TAXES, PUBLIC FISCAL POLICY AND ECONOMIC GROWTH
Skica, Tomasz; Tomasz Wo³owiec; Gercheva, Galya - In: "e-Finanse" 10 (2014) 3, pp. 52-64
 framework for the analysis of the relationship between taxation and economic growth. The second part focuses on the relations … between central government decisions on taxation and its influence on savings, investments and economic growth. In this part … authors checks two points of view on taxation. The first is that a low level tax burden is conducive to economic growth, and …
Persistent link: https://www.econbiz.de/10011145198
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Economic relations between personal and corporate income tax
Skica, Tomasz; Wołowiec, Tomasz; Pavlov, Pavel - In: e-Finanse: Financial Internet Quarterly 10 (2014) 1, pp. 60-68
. The article consists of three parts. The first is an introduction to these taxes and taxation. The second is the analysis … in which the objective of the taxation is discussed. This part represents the trends in research on taxation and … stimulate taxpayer behavior, the economically and socially oriented objectives of taxation, and guides needed for tax …
Persistent link: https://www.econbiz.de/10011551420
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Income taxes, public fiscal policy and economic growth
Wołowiec, Tomasz; Skica, Tomasz; Gercheva, Galya - In: e-Finanse: Financial Internet Quarterly 10 (2014) 3, pp. 52-64
framework for the analysis of the relationship between taxation and economic growth. The second part focuses on the relations … between central government decisions on taxation and its influence on savings, investments and economic growth. In this part … authors checks two points of view on taxation. The first is that a low level tax burden is conducive to economic growth, and …
Persistent link: https://www.econbiz.de/10011551433
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Income taxes, public fiscal policy and economic growth
Wolowiec, Tomasz; Skica, Tomasz; Gercheva, Galya - In: E-Finanse : finansowy kwartalnik internetowy 10 (2014) 3, pp. 52-64
framework for the analysis of the relationship between taxation and economic growth. The second part focuses on the relations … between central government decisions on taxation and its influence on savings, investments and economic growth. In this part … authors checks two points of view on taxation. The first is that a low level tax burden is conducive to economic growth, and …
Persistent link: https://www.econbiz.de/10010515544
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Economic relations between personal and corporate income tax
Skica, Tomasz; Wolowiec, Tomasz; Pavlov, Pavel - In: E-Finanse : finansowy kwartalnik internetowy 10 (2014) 1, pp. 60-68
. The article consists of three parts. The first is an introduction to these taxes and taxation. The second is the analysis … in which the objective of the taxation is discussed. This part represents the trends in research on taxation and … stimulate taxpayer behavior, the economically and socially oriented objectives of taxation, and guides needed for tax …
Persistent link: https://www.econbiz.de/10010390252