fiscal policy in a dynamic general equilibrium set up: the main topics here are credibility of tax policy, and political …

, active labour market and care policies, social protection measures and tax reforms - and their effectiveness in supporting …

, active labour market and care policies, social protection measures and tax reforms - and their effectiveness in supporting …

compulsory payment i.e. a tax in this sense paid to the government on one’s income and wealth. The Zakat rates are studied for …This unique study discusses the theory of taxation in Islam and the role of Zakat in an Islamic economy. Zakat is a … is argued that Zakat rates are substantial enough to generate the needed public finance given the large tax base and free …

The 1980s were a decade of tax reform across OECD countries. The changes had many common themes. Top rates of personal … income tax and rates of corporate income tax fell, but revenues were maintained by broadening the bases of these taxes. Seven … countries introduced a value-added tax. Many countries that already had a VAT increased its rate. Social security contributions …

government spending, a change in taxation does not alter the set of feasible life-time consumption plans of the households and …

taxes and duties. Not only in the field of income taxation is there considerable pent-up need for reform. The real challenge … particularly high but also because tax-financed grants for social security are far from sufficient to cover non-insurance benefits …. Instead of being used primarily for tax cuts, the greater scope for fiscal policy should be used to increase grants to the …