The aim of this paper is to investigate the conditions under which public investment can be allocated to the infrastructure in material and non-material capital so as to have a positive effect on regional development and interregional inequality. To investigate this issue, the paper focuses on...

In this paper, the authors consider reforming the tax system to a comprehensive income tax model in order to amend the differential treatment of income sources. Their simulation analysis shows that the tax reform improves the effectiveness of the tax system on the redistribution of all sources...