Showing 1 - 10 of 44
Social protection and revenue collection are often regarded as potential drivers of social cohesion. The article joins this debate, providing three main contributions. First, we carefully discuss the concept of social cohesion and endorse one specific definition. Second, we propose using the...
Persistent link: https://www.econbiz.de/10012509494
This article treats energy taxation principles in the light of the need to optimise supply by non-EU suppliers. Our …
Persistent link: https://www.econbiz.de/10010861410
contributions towards the health and pension systems which are managed by private institutions. Taxation of personal income and … labour earnings is relatively high, whereas the taxation of consumption is low. Empirical research on OECD economies and on … Switzerland specifically indicates that shifting taxation away from personal income towards the taxation of consumption would …
Persistent link: https://www.econbiz.de/10011273965
Using an estimated DSGE model for Hungary, the paper identifies the possible non-Keynesian channels through which a fiscal consolidation may manifest as expansionary. Simulations show that fiscal consolidation policies are typically contractionary. Nevertheless, taking into account some specific...
Persistent link: https://www.econbiz.de/10011276878
Despite a deep recession in 2009 and weak growth in subsequent years, Hungary’s fiscal position compares favourably with many other OECD countries. Nonetheless, the underlying fiscal balance started deteriorating in 2010 and 2011. Recognising this, Hungary’s government launched an ambitious...
Persistent link: https://www.econbiz.de/10011276894
Norway’s dual income tax system achieves high levels of revenue collection and income redistribution, without overly undermining economic performance and while paying attention to environmental externalities. It treats capital and labour income in different ways: capital income is taxed at a...
Persistent link: https://www.econbiz.de/10011276913
The crisis revealed the need for a strategic review of the existing social protection system in Estonia. Extreme income fluctuations on one side and low social benefits on the other side exposed fragile groups in the population to a significant poverty risk. The government has recently...
Persistent link: https://www.econbiz.de/10011276944
reduction. This review particularly recommends shifting away from income taxation to indirect taxation, for instance by raising … reform to vehicle-related taxation. This Working Paper relates to the 2014 OECD Economic Survey of Australia (www … pour la réduction des émissions de gaz à effet de serre et appuie la réforme de la taxation des véhicules. Ce Document de …
Persistent link: https://www.econbiz.de/10011276985
Entrepreneurship is an important driver of economic growth, job creation and competitiveness. However, the small and medium-sized enterprises (SME) sector has been severely affected by the crisis, with access to bank finance being particularly difficult. Various government-sponsored schemes have...
Persistent link: https://www.econbiz.de/10011277034
increase. Potential explanations include changes in taxation, technical progress, globalisation and changes in way the …
Persistent link: https://www.econbiz.de/10009393778