Results 21 to 30 of about 13,945 (259)

Fiscal Space and Increasing Fiscal Resilience [PDF]

open access: yesSSRN Electronic Journal, 2019
The paper compares fiscal cyclicality across regions and countries from 1960 to 2016. It finds that more than half of 170 countries analyzed in seven regions had, in more recent years, limited fiscal space, and that their fiscal policy was either cyclical or procyclical.
Aizenman, Joshua   +3 more
openaire   +2 more sources

Fiscal Rules, Fiscal Space and Procyclical Fiscal Policy [PDF]

open access: yesSSRN Electronic Journal, 2015
In this paper we analyse the interaction of fiscal rules and fiscal space. We find strong evidence for fiscal rules being associated with higher fiscal space. Furthermore, the analysis shows that countries with more fiscal space tend to have higher discretionary expenditures, but that this effect is significantly reduced if fiscal rules are in place. A
Nerlich, Carolin, Reuter, Wolf Heinrich
openaire   +3 more sources

The Theoretical Bases for Determining the Fiscal Space of Territorial Communities in a Decentralized Environment [PDF]

open access: yesProblemi Ekonomiki, 2019
The article carries out a critical analysis of the scientific definitions of the fiscal space as an economic category. The approaches to interpretation of the concept of «fiscal space» are systematized; the resource-expenditure, targeted, quantitative ...
Kvasnіi Oksana R.
doaj   +1 more source

DEVELOPMENT OF THE TAXATION SYSTEM IN THE CONDITIONS OF DIGITAL TRANSFORMATION OF THE NATIONAL ECONOMY

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2021
. Creating an effective tax system in the country is one of the most important conditions for ensuring its competitiveness. Today, there is a process of active tax competition between states around the world.
N. Lagodiienko, І. Yakushko
doaj   +1 more source

A Cross-Country Database of Fiscal Space [PDF]

open access: yesSSRN Electronic Journal, 2017
This paper presents a comprehensive cross-country database of fiscal space, broadly defined as the availability of budgetary resources for a government to service its financial obligations. The database covers up to 200 countries over the period 1990-2016, and includes 28 indicators of fiscal space grouped into four categories: debt sustainability ...
Kurlat, Sergio   +3 more
openaire   +3 more sources

Fiscal Space

open access: yesIMF Staff Position Notes, 2010
In this note, the authors reexamine the issue of debt sustainability in a large group of advanced economies. Their hypothesis is that, when debt is in a moderate range, its dynamics are sustainable in the sense that increases in debt elicit sufficient increases in primary fiscal balances to stabilize the debt-to-GDP ratio. At high debt levels, however,
Jonathan David Ostry   +3 more
openaire   +3 more sources

Fiscal competition in space and time [PDF]

open access: yesJournal of Public Economics, 2000
Abstract This paper analyzes fiscal competition among numerous spatially-separated jurisdictions in an explicitly dynamic framework. The degree of factor mobility between jurisdictions is imperfect because it is costly and time-consuming to adjust factor stocks. Even if it is harmful in the long run, taxation of mobile factors redistributes income in
openaire   +4 more sources

Fiscal Space for Health Care: Modern Approaches to Formation and Diagnostics

open access: yesСтатистика України, 2018
In the article an analytical review of theoretical approaches to the definition of the  fiscal space is conducted. The peculiarities of the interpretation of the essence of the fiscal space for financing the health care system in the contemporary ...
O. V. Stepanova
doaj   +1 more source

TAX REFORMS FOR THE DEVELOPMENT OF FISCAL SPACE

open access: yesBaltic Journal of Economic Studies, 2020
A reduction of the tax burden on corporate income in order to stimulate drivers of economic development has become the important issue of tax reform in many countries in recent decades.
Inna Lunina   +2 more
doaj   +1 more source

Current trends and macroeconomic effects of fiscal space functioning of Ukraine

open access: yesSHS Web of Conferences, 2018
Modern features of fiscal space functioning of Ukraine are investigated in this article, the conditions and trends of its formation in the context of global social and economic transformations are determined.
Vasylevska Halyna
doaj   +1 more source

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