The structural weakness of the real Cyprus economy revealed in recent five-year development plans places her in the objective one EU members, i.e. island and peripheral region. In this respect, Cyprus could primarily benefit from the EU Structural Funds and Community initiatives at a level to...

A methodology for decomposing a progressivity index into that of statutory tax rates and that of other provisions is presented. Besides, it provides a precise formulation of the relationship between tax progressivity components and income tax redistribution. Using 1978 Greek statistics, it is...

This paper examines whether incumbent national governments of 11 member states of the European Union manipulated the tax policy instruments at their disposal in order to create national political business cycles, opportunistic or partisan. The empirical evidence, based on data concerning the...