The effective tax burden of companies in European Regions

an international comparison

The national element in development of fiscal theory

Price theory has provided solutions to myriad problems affecting society without invoking any precepts beyond those encapsulated in the standard economic postulate. Fiscal theory, meanwhile, has been closely attentive to the political, sociological and historical circumstances that bear upon the fiscal act. This methodological duality ...

International handbook of land and property taxation

Taxes on land and property exist all over the world in many forms and are an important source of finance for local governments. The extent to which local governments have control over property taxes is often an important determinant of their ability to make autonomous ...

Mesuring the tax burden on capital and labor

Today's highly complicated tax codes have led economists and policy makers depend on simplified summary measures in order to understand how taxes affect the economy. Studies of the effective tax rate--that is, a measurement of the net amount of tax levied on certain economic ...

Regressive taxation and welfare state

path dependence and policy diffusion

Political economists have considered large public expenditures a product of leftist rule and an expression of a stronger representation of labor interest. Although the size of the government has become the most important policy difference between the left and right in postwar politics, the formation ...

Sustainable fiscal policy and economic stability

theory and practice

The public debt/GDP ratio in several countries showed the largest ever peacetime increase during the last 20 years of the twentieth century, thereby causing widespread fiscal unsustainability. Towards the latter half of the 1990s, several governments initiated steps to reverse this trend however, they ...

The price of smoking

What does a pack of cigarettes cost a smoker, the smoker's family, and society? This longitudinal study on the private and social costs of smoking calculates that the cost of smoking to a 24-year-old woman smoker is $86,000 over a lifetime; for a ...

Tax policy and the economy

Vol. 18

This NBER series presents current academic research in the areas of taxation and government spending. The papers included provide important background information for policy analysis without making specific policy recommendations. Volume 18 continues the series tradition of addressing issues that are relevant to current policy ...

The distribution of wealth

The Distribution of Wealth is the first book to provide a comprehensive treatment of the personal distribution of wealth. Michael Schneider uses data from fifteen countries to demonstrate how inequality in the distribution of wealth both varies between different parts of the world and changes ...

Re-examining montery and fiscal policy for the 21st century

This book provides a much-needed re-examination of monetary and fiscal policies, their application in the real world and their potential for macroeconomic policy in the 21st century. It provides a detailed discussion and critique of the #new consensus' in macroeconomics along with the monetary and ...

Las reformas fiscales en Europa

Política y técnicas tributarias

Las páginas que siguen pretenden ser básicamente un curso sobre impuestos, un conjunto de lecciones que explican de qué forma y con qué criterios se puede organizar la financiación del sector público. Su singularidad es que están concebidas pensando en un destinatario fundamental que es ...

The high cost of free parking

Free parking isn't really free. In fact, the average parking space costs more than the average car. Initially, developers pay for the required parking, but soon tenants do, and then their customers, and so on, until the cost of parking has diffused throughout the ...

El flat tax

una respuesta radical a la crisis impositiva

Durante los dos últimos decenios se han producido cambios sin precedentes en los sistemas impositivos de la mayoría de los países, con el fin primordial de remediar la crisis de la imposición, puesta de relieve por el rechazo social de un sistema tributario desprestigiado que ...

Evaluando reformas fiscales mediante el coste marginal de los fondos públicos

criterios analíticos y aplicaciones a España y otros países de la OCDE

Esta obra busca aportar información empírica sobre los efectos de las reformas tributarias en España, así como ofrecer una metodología simple para evaluar de modo agregado reformas fiscales complejas.El propósito general de la investigación es triple. En primer lugar, se analiza el concepto de ...

The theory of demand for health insurance

Fair division and collective welfare

Reporting on income distribution and poverty

perspectives from a German and a European point of view

Fiscal decentralization and the challenge of hard budget constraints

Institutional elements of tax design and reform

Reform