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Fiscal justice in Brazil : pathways to progress

Passos, Luana; Guedes, Dyeggo Rocha; Silveira, Fernando … - 2019

existing literature on its distributive role and its efficiency. The findings point to inefficient taxation that is still very … taxation of goods and services through the creation of a value-added tax (VAT) and changes in payroll so as to make it tax …-exempt. Five pathways are suggested to improve fiscal injustice: a reduction of indirect taxation; changes to the rates and …

Persistent link: https://www.econbiz.de/10012009761

From communal to state finance : a new fiscal pact in the early modern Papal States

Carboni, Mauro - 2012

State building and state competition during the 16th century triggered a creative moment in the history of public finance. Recent scholarship has clearly identified the Papal States and their communities as active participants both in the state building process and the reorganization of public...

Persistent link: https://www.econbiz.de/10011731344

Fiscal policy and aggregate demand in the U.S. before, during and following the Great Recession

Cashin, David; Lenney, Jamie; Lutz, Byron F.; Peterman, … - 2017

We examine the effect of federal and subnational fiscal policy on aggregate demand in the U.S. by introducing the fiscal effect (FE) measure. FE can be decomposed into three components. Discretionary FE quantifies the effect of discretionary or legislated policy changes on aggregate demand....

Persistent link: https://www.econbiz.de/10011709630

Pigou on war finance and welfare

Arthmar, Rogerio; McLure, Michael - In: History of economics review : HER 66 (2017) 1, pp. 2-18

Persistent link: https://www.econbiz.de/10011765388

The macroeconomic effects of fiscal consolidation policies in Greece

Papadamou, Stephanos; Tzivinikos, Trifon - In: Journal of financial economic policy 9 (2017) 1, pp. 34-49

Persistent link: https://www.econbiz.de/10011799751

Essays in taxation : capacity, compliance and complexity

Müller, Cornelius - 2014

Persistent link: https://www.econbiz.de/10010389559

Maximising revenues, minimising political costs : challenges in the history of public finance of the early modern period

Hart, Marjolein C. 't; Brandon, Pepijn; Torres … - In: Financial history review 25 (2018) 1, pp. 1-18

Persistent link: https://www.econbiz.de/10011920483

Knapp's state theory of money and its reception in German academic discourse

Ehnts, Dirk H. - 2019

In 1905, Georg Friedrich Knapp published The State Theory of Money in his native German, claiming that money is a "creature of law" and not connected to metals via some intrinsic value. When the English translation appeared in 1924, apparently at the wishes of John Maynard Keynes, the German...

Persistent link: https://www.econbiz.de/10011974066

Öffentliche Finanzwirtschaft : vom staatlichen Leistungsangebot zu Beiträgen, Transfers und Staatsverschuldung

Spremann, Klaus - 2019

Dieses essential erklärt anschaulich die wirtschaftlichen Aufgaben eines Staates, das Leistungsangebot, die Sozialleistungen, Transfers und die Geld- und Fiskalpolitik. Der moderne Staat ist kein souveräner Herrscher über Menschen und Ressourcen, sondern in Zwänge eingeklemmt. Dazu gehören...

Persistent link: https://www.econbiz.de/10011923251

Fiscal autonomy and fiscal sustainability : subnational taxation and public indebtedness in contemporary Spain

Larin, Benjamin; Süssmuth, Bernd - 2014

This study assesses fiscal sustainability in contemporary Spain at the regional level. Spain consists of 17 autonomous regions, two fiscal regimes differing in taxing autonomy, and two path-dependent types of communities with more and less legislatively recognized autonomy. Three of the 17...

Persistent link: https://www.econbiz.de/10010337588