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The Recovering of the Finances by the State Budget
Misu, Nicoleta Barbuta - In: Economics and Applied Informatics (2006), pp. 71-74
this paper is to show how the State is able to collect its finances from the economic agents more efficient and the …
Persistent link: https://www.econbiz.de/10008692279
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The Fiscal Cost of COVID-19 : Evidence from the States
Makridis, Christos A. - 2020
Abstract: How has the COVID-19 pandemic affected state budgets? Using a quarterly panel of states between 1994 and 2019, we estimate how changes in employment affect tax revenues. We find that a one percentage point (pp) rise in employment is associated with a 1.56pp rise in total tax revenue,...
Persistent link: https://www.econbiz.de/10012824132
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FEW COORDINATES OF THE TAX INCENTIVES IN ROMANIA
COMANICIU, Carmen - In: Revista Economica 49 (2010) 1-2, pp. 20-29
Each taxpayer willingness to pay as little in taxes and duties can be materialized by the benefit provided by tax incentives. Tax incentives are an essential component of the technical elements required for sampling, and they appear as economic and social policy measures, with a stimulating...
Persistent link: https://www.econbiz.de/10008550296
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Can the removal of VAT Exemptions support the Poor? The Case of Niger
QUATREBARBES, Celine DE; BOCCANFUSO, Dorothée; SAVARD, Luc - Centre d'Études et de Recherches sur le Développement … - 2011
structures: a pure VAT structure, a structure maintaining certain exemptions, and a multiple-rate VAT structure. The model … distributional impact of the VAT differs according to the system implemented in the country. Maintaining VAT exemptions in food crop … impact of the end of exemptions compared to a single rate. …
Persistent link: https://www.econbiz.de/10008867720
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Can the removal of VAT Exemptions support the Poor? The Case of Niger
Boccanfuso, Dorothée; Quatrebarbes, Céline de; Savard, Luc - Département d'économique, Faculté d'administration - 2011
structures: a pure VAT structure, a structure maintaining certain exemptions, and a multiple-rate VAT structure. The model … distributional impact of the VAT differs according to the system implemented in the country. Maintaining VAT exemptions in food crop … impact of the end of exemptions compared to a single rate. …
Persistent link: https://www.econbiz.de/10008833958
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Mehr Boden für die Grundsteuer: Eine Simulationsanalyse verschiedener Grundsteuermodelle
Henger, Ralph; Schaefer, Thilo - 2015
Bund und Länder streiten seit 1995 über eine Reform der Grundsteuer. Das aktuelle Verfahren ist mittlerweile veraltet, ungerecht und nicht mehr verfassungskonform. Die Gründe für das bisherige Scheitern der Reformbemühungen sind die erheblichen Umverteilungswirkungen zwischen Ländern,...
Persistent link: https://www.econbiz.de/10011348244
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Fiscal Decentralisation and Deficits: International Evidence
Neyapti, Bilin - 2003
The literature on socio economic implications of fiscal decentralization (FD) has recently been expanding, though only very few studies to day have looked at its macroeconomic effects. This paper investigates the relationship between FD and budget deficits. Using various measures of both...
Persistent link: https://www.econbiz.de/10010322116
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Grundsteuerreform in Deutschland: Eine unendliche Geschichte?
Färber, Gisela; Salm, Marco; Hengstwerth, Stephanie - In: Wirtschaftsdienst 94 (2014) 10, pp. 740-747
Nach über 20 Jahren Diskussionen liegen derzeit drei Modelle zur Reform der Grundsteuer vor. Sie basieren auf wert- und flächenbezogenen Bemessungsgrundlagen sowie einer Kombination aus beiden. Die Rechnungen zum regionalen Aufkommen belegen, dass die wertbasierten Modelle mit der höheren...
Persistent link: https://www.econbiz.de/10011617627
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Romania's Fiscal Structure in View of Euro Adoption. A Multidimensional Analysis
Lazar, Maria-Isadora - In: CES Working Papers 6 (2014) 1, pp. 97-109
The aim of this paper is to conclude whether the adoption of the single currency induced a trend of structural resemblance, and if so, to determine groups of countries with similar fiscal structures inside the Euro Area. Taking into consideration total revenues, indirect taxation, direct...
Persistent link: https://www.econbiz.de/10012017121
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Expected Effects of the US Tax Reform on Other Countries: Global and Local Survey Evidence
Boumans, Dorine; Fuest, Clemens; Krolage, Carla; … - 2019
The Tax Cuts and Jobs Act constitutes the largest change to the US tax system since the 1980s and thoroughly alters the way in which multinational companies are taxed. Current assessments on the reform’s international impact vary widely. This article sheds light on the tax reform’s expected...
Persistent link: https://www.econbiz.de/10012018182