This article analysis the concept of fiscal pressure and fiscal optimum. A comparative study of the fiscal pressure between Romania and the other EU member states has also been made. The academic literature analyzes the specific problem of the fiscal pressure from all points of view and the...

This paper conducts a literature survey on Foreign Direct Investment (FDI) and its relation to fiscal policy. Geographical and cultural proximity between originating and host countries, market size of the host countries, as well as other exogenous variables have been pointed out by a significant...

This study empirically investigates whether the tax differentials between home and host countries differently affect multinationals' foreign investment and profit shifting decisions under contrasting international tax systems. In particular,we compare these differential tax effects between...

This article recommends a tax reform strategy that can accomplish three objectives: (1) raise sufficient revenue to deal with long run budget challenges; (2) promote long run economic growth; (3) provide progressivity in the face of increasing inequality. The strategy for overcoming this fiscal...

In this report we use our new dynamic computable general equilibrium model to analyse the impact of the personal tax cuts, cuts to small business taxes, and infrastructure spending that have been announced since late last year. We have assumed in this paper that the Government will need to raise...

A mezőgazdasági piacok működésébe a világ szinte minden országában közvetlen módon beavatkoznak. Az elmélet szerint a mezőgazdasági intervenciók hátterében az agrárszektor sajátos piaci kudarcai állnak: a jövedelemdiszparitás, az instabilitás és a mezőgazdasági...

A támogatáspolitika az agrárpolitika egyik, az agrárpolitika többi összetevőjéhez szorosan kapcsolódó, az agrárágazat hatékony működését megalapozó eleme. Az adott helyzetben a támogatáspolitika a fejlett ipari országokban szokásos jól szervezett, a piacgazdaság...

Advance pricing agreements (APAs) determine transfer prices for intra-firm transactions in advance. This paper interprets these contracts as a means to overcome a hold-up problem that occurs because governments cannot commit to non-excessive future tax rates. In addition, with private...

The tax burden of typical wage income earners in Germany is analyzed. It turns out that the overall tax rate (wage income tax, solidarity surcharge, contributions to social security) for selected singles will go up in the period 2013–2017 if the tax rules will not be changed. The main reason...

Advance pricing agreements (APAs) determine transfer prices for intra-fi?rm transactions in advance. This paper interprets these contracts as a means to overcome a hold-up problem that occurs because governments cannot commit to non-excessive future tax rates. In addition, with private...