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An attempt to design a fiscal profile of the Romanian tax system
Leonida, Ionel - In: Financial studies 25 (2021) 4, pp. 88-98
In this paper we analyse the Romanian tax system in terms of tax structure and tax rates, in relation to countries in … the geographical area of Romania, trying to configure a tax profile of the Romanian tax system. The methodology used … appreciate, reflect the current general situation of the Romanian tax system, revealing adjustable and improved aspects, which …
Persistent link: https://www.econbiz.de/10012793535
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Redistributive Effects of Income Tax Rates and Tax Base 1984-2009: Evidence from Japanese Tax Reforms
Miyazaki, Takeshi; Kitamura, Yukinobu - Institute of Economic Research, Hitotsubashi University - 2014
The primary objective of this paper is to examine how and to what extent changes in income tax rates and income tax …. The findings of this paper could shed light on the effects of tax rates and tax deduction on tax progressivity. First …, redistributive effects of the Japanese income tax are likely to decline for the period 1984-2009. Second, the income tax reforms, i …
Persistent link: https://www.econbiz.de/10010942066
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How does fiscal reform affect the elasticity of income tax revenues? : the case of Spain, 2003-2008
Martínez-López, Diego - In: International journal of public policy 13 (2017) 6, pp. 337-357
Persistent link: https://www.econbiz.de/10011864245
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Austria; Selected Issues
International Monetary Fund (IMF); International … - 2013
of gross monthly wages. It analyzes that a comparatively high share of Austria’s family benefits is monetary rather … contributions and/or payroll taxes, and reducing the entry income tax rate. …
Persistent link: https://www.econbiz.de/10011245579
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Northern Star; Canada's Path to Economic Prosperity
Klyuev, Vladimir; Mühleisen, Martin; Bayoumi, Tamim - International Monetary Fund (IMF) - 2007
Robust GDP growth, declining unemployment, low and stable inflation, and a string of fiscal and current account surpluses -- it's a record to be envied. These outcomes in Canada owe much to sound macroeconomic policies, as well as to a favorable external environment. This book focuses on these...
Persistent link: https://www.econbiz.de/10011245903
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Fiscal Reforms in Low-Income Countries
Clements, Benedict J.; Ebrill, Liam P.; Gupta, Sanjeev; … - International Monetary Fund (IMF) - 1998
The reform of fiscal policies and institutions lies at the heart of structural adjustment in developing countries. Although the immediate aim of such reform is to reduce fiscal imbalances to achieve macroeconomic stability, the long-term goal is to secure more durable improvements in fiscal...
Persistent link: https://www.econbiz.de/10005590939
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Macroeconomic Consequences of Remittances
Fullenkamp, Connel; Cosimano, Thomas F.; Gapen, Michael T. - International Monetary Fund (IMF) - 2008
design policies that promote remittances and increase their benefits while mitigating adverse side effects. Getting these …
Persistent link: https://www.econbiz.de/10010790498
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Adjustment Under a Currency Peg; Estonia, Latvia and Lithuania During the Global Financial Crisis 2008-09
Purfield, Catriona; Rosenberg, Christoph B. - International Monetary Fund (IMF) - 2010
The paper traces the Baltics’ adjustment strategy during the 2008-09 global financial crisis. The abrupt end to the externally-financed domestic demand boom triggered a severe output collapse, bringing per capita income levels back to 2005/06 levels. In response to this shock, the Baltics...
Persistent link: https://www.econbiz.de/10008671289
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An Empirical Analysis of the Impact of Government Tax and Auditing Policies on the Size of the Underground Economy: The Case of the United States, 1973-94
Cebula, Richard - Volkswirtschaftliche Fakultät, … - 1996
This study empirically examines the impact of federal income tax rates, IRS penalties on unpaid tax liabilities, and … is found that the maximum marginal personal income tax rate raises the size of the underground economy. In addition, the … size of the underground economy is found to be a decreasing function of both the percentage of tax returns audited and the …
Persistent link: https://www.econbiz.de/10011260554
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Personal Income Tax Evasion Determinants Revisited: An Exploratory Study Using Newly Available Data
Cebula, Richard; Foley, Maggie - Volkswirtschaftliche Fakultät, … - 2010
This study empirically investigates the determinants of aggregate federal personal income tax evasion in the U.S. using … the most current IRS data available. In 2010, the IRS released a new series on personal income tax evasion data running … domestic personal income tax evasion. Aside from investigating the most commonly recognized factors that allegedly influence …
Persistent link: https://www.econbiz.de/10011260584