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Income elasticity of child labor: Do cash transfers have an impact on the poorest children?
Pellerano, Luca; Porreca, Eleonora; Rosati, Furio Camillo - In: IZA Journal of Development and Migration 11 (2020) 1, pp. 1-21
The possible nonlinearity of the income elasticity of child labor has been at the center of the debate regarding both … novel results. From a theoretical point of view, for any given transfer size, there is a critical level of household income … below which an increase in income has no impact on child labor and education. We estimate the causal impact of an increase …
Persistent link: https://www.econbiz.de/10014552487
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Ukraine's State Regulation of the Economic Development of Territories in the Context of Budgetary Decentralisation
Osaulenko, Oleksandr H.; Bondaruk, Taisiia; Momotiuk, … - In: Statistics in Transition New Series 21 (2020) 3, pp. 129-148
The paper presents the theoretical and methodological foundations of Ukraine's state legislation regulating the economic development of territories, in the context of budget decentralization. The study also describes the transformation of the public administration system necessitated by the...
Persistent link: https://www.econbiz.de/10012600262
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Notwendigkeit einer Finanzreform
Homburg, Stefan - In: Wirtschaftsdienst 76 (1996) 7, pp. 336-338
Der Artikel befürwortet eine Reform des deutschen Finanzausgleichs.
Persistent link: https://www.econbiz.de/10010333107
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A Comparative Approach to Fiscal Illusions: a Synthesis of the Conclusions from a Polish Study in Relation to New Ideas and Empirical Research in Selected Countries
Guziejewska, Beata - In: Comparative Economic Research. Central and Eastern Europe 24 (2021) 2, pp. 7-21
This article examines fiscal illusions inpublic finance systems where decentralisation involving the introduction of an independent and autonomous component oflocal government funding brings new problems. It presents a synthesis ofthe findings from a Polish empirical study that set out to...
Persistent link: https://www.econbiz.de/10013204664
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Integration aspects of subsequent EU joiners
Limberea, Cicero I.; Onofrei, Mihaela; Tofan, Mihaela - In: IBSU Scientific Journal (IBSUSJ) 3 (2009) 2, pp. 5-18
This article aims to analyze the economic policy aspects of the European Union adherence requirements within the specific microeconomic framework of the postcommunist Eastern European countries during their transition to a free markets economic system. The authors observe that the framework for...
Persistent link: https://www.econbiz.de/10010280582
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Corporate income tax rates in the eu member states: Why lower means better
Karpowicz, Andrzej - In: e-Finanse: Financial Internet Quarterly 14 (2018) 3, pp. 32-48
Governments of EU Member States have been reducing statutory corporate income tax rates ('CIT') for several years. What … encourages them to take part in tax competition? The article discusses several issues which are in favor of lower CIT rates. They … one of a number of reasons for CIT rate depression. Tax competition is fueled by the various sizes of the economies of EU …
Persistent link: https://www.econbiz.de/10012011849
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Land and Property Taxation in 25 Countries: A Comparative Review
Bird, Richard M.; Slack, Enid - In: CESifo DICE Report 03 (2005) 3, pp. 34-42
Persistent link: https://www.econbiz.de/10011696557
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Equalization reserves for reinsurance and non-life undertakings in Switzerland
Breuer, Anja; Staudt, Yves - In: Risks 10 (2022) 3, pp. 1-41
reserves is looked at. The concept of equalization reserves avoids the misuse of tax optimization. We conclude that the …
Persistent link: https://www.econbiz.de/10013200945
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Trends in Tobacco Consumption - a Comparative Analysis of WHO European Region Countries
Suchecki, Adam Mateusz - In: Comparative Economic Research. Central and Eastern Europe 23 (2020) 2, pp. 117-133
Tobacco consumption, as well as the consumption of any other psychoactive substances, lead to addictions, which is a serious problem that modern societies have to face. To reduce the negative consequences of nicotine consumption and to provide sustainable development, many governments, in both...
Persistent link: https://www.econbiz.de/10013204636
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Fiscal rule in Africa
Shobande, Olatunji Abdul - In: Open Economics 3 (2020) 1, pp. 112-120
Fiscal policy has recently been encouraged to increase competition, monitor Africa's debt to GDP and improve its economic growth. Importantly, the present fiscal situation in most African countries will seem to have significant consequences for both public and private investments. This paper...
Persistent link: https://www.econbiz.de/10012598246