Results 31 to 40 of about 2,487 (261)
Fiscal Devaluation and Fiscal Consolidation: The VAT in Troubled Times [PDF]
IMF Working Papers, 2012 This paper focuses on two core tax design issues that arise in addressing current fiscal challenges. It first explores the idea, prominent in troubled Eurozone countries, of a "fiscal devaluation": shifting from social contributions to the VAT as a way to mimic a nominal devaluation.
Michael Keen, Ruud A. de Mooij
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Budgetary VAT Compensation as a Tax-Budgetary Tool for Fiscal Consolidation in Public Finances [PDF]
Облік і фінансиThanks to its tools, the VAT budget reimbursement mechanism contributes to the implementation of fiscal consolidation in public finances; however, it still needs to be studied as an object of scientific research.
Viktor Synchak, Yuriy Yarmolenko
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From fiscal consolidation to fiscal optimization [PDF]
Ekonomika preduzeca, 2016 The fiscal consolidation program in 2015 was a success. Despite this success, it is time to consider a switch away from the fiscal consolidation policy towards a fiscal optimization policy. By 'fiscal optimization policy' we mean a proper design of fiscal instruments that might lead towards the maximum potential rate of GDP growth.
Miroljub Labus, Milica Labus
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APPLYING THE ARRANGEMENTS OF FISCAL CONSOLIDATION IN CRISIS
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2015 The issue of implementation of the areas of fiscal consolidation is particularly relevant in terms of the accumulation of public deficits and public debt in such amounts when the country is on the verge of insolvency.
N. Drozd
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Economies, 2023 This paper investigates the effects of macroeconomic uncertainty on economic growth in the presence of fiscal consolidation in South Africa. Markov-switching dynamic regression (MSDR) and time-varying parameter vector autoregression (TVP-VAR) were ...
Eugene Msizi Buthelezi
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Tax Efficiency in Terms of Fiscal Consolidation in EU Countries
Acta Universitatis Lodziensis. Folia Oeconomica, 2018 A review of the literature can be seen that the type of fiscal consolidation is important for consumer/investor confidence and therefore of relevance to the economy and the condition of public finances.
Iwona Wojciechowska-Toruńska
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WORLD PRACTICE OF APPLYING A POLICY OF FISCAL CONSOLIDATION [PDF]
Krymskij Naučnyj Vestnik, 2015 The article considers the essence of fiscal consolidation and the main factors influencing its application. Else in issues explores international experience of implementation of fiscal consolidation, thereby highlighted the positive aspects and the ...
Tetiana Iegorkina, Tatyana Blokhina
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Narrative dataset of fiscal actions in the EU new member states
Data in Brief, 2023 The dataset encompasses discretionary fiscal actions in the group of 11 EU New Member States (NMS), which so far have been under-researched, spanning from 2004 to 2019.
Piotr Ciżkowicz +2 more
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Fiscal Consolidation Programs and Income Inequality [PDF]
SSRN Electronic Journal, 2017 AbstractWe document a strong empirical relationship between higher income inequality and stronger recessive impacts of fiscal consolidation episodes across time and space. To explain this finding, we develop a life‐cycle economy with uninsurable income risk.
Pedro Brinca +4 more
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Keynesian and Non-Keynesian Effects of Fiscal Consolidation [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied InformaticsThe fiscal sphere can be considered the quintessence of state participation in the economy. Fiscal regulation, respectively fiscal harmonization and control over national budgets, are considered as advanced coordination within the normative management ...
Valentina Butmalai +4 more
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