Results 1 to 10 of about 570 (253)
Fiscality and infrastructures, fiscality as infrastructure: the role of taxation in the shaping of economic landscape in the Julian Alps (13th-15th century) [PDF]
I Quaderni del MAES, 2023 Taxation is often thought of as either an obstacle or a veritable hinderance to economic development. This holds especially true for pre-industrial European societies, whose fiscality was characterized by extreme fragmentation and lack of coordination ...
Tommaso Vidal
doaj +2 more sources
The Impacts of Multiple Taxation and Para-Fiscality on Financial Performance of Small and Medium Enterprises in Tanzania [PDF]
International Journal of Business Economics and Social DevelopmentSmall and Medium Enterprises (SMEs) are the backbone of economies globally, contributing considerably to employment, economic growth, and poverty reduction.
Allen Emmanuel Mrindoko
exaly +4 more sources
Analysis of Fiscality and Economic Growth at EU Level [PDF]
Proceeding Papers (BASIQ International Conference), 2023 Purpose/objectives: What this article proposes is to make a presentation as clear and current as possible of the member states' taxation, direct and indirect taxation being the main categories to which we refer.
Mihai Dinu +3 more
exaly +2 more sources
Acta Universitatis Lodziensis Folia Oeconomica, 2018 The central bank and the government are pursuing different goals so finding the best mix of monetary and fiscal policies is not easy. At the same time, the decisions the two authorities make during the fiscal‑monetary game exert a strong influence on ...
Joanna Stawska
exaly +3 more sources
The Sources of Taxation in Bologna in the 14th Century
Journal of Open Humanities Data, 2023 Many studies have established the creation of new forms of taxation in Medieval Bologna, the increase of tax revenue between the 13th and 14th centuries, and the contemporary aggravation of economic inequalities.
Clément Carnielli
doaj +1 more source
Fiscal Rules, Fiscal Space and Procyclical Fiscal Policy [PDF]
SSRN 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
Elections, Fiscal Policy and Fiscal Illusion [PDF]
SSRN Electronic Journal, 2010 This paper tests the joint hypotheses that policymakers engage in fiscal policy opportunism and that voters respond by rewarding that opportunism with higher vote margins. Furthermore, it investigates the impact of fiscal illusion on the previous two dimensions.
Paulo Reis Mourão +1 more
openaire +3 more sources
TAX EVASION AND TAX HAVENS - A CRITICAL THEORETICAL SURVEY [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022 The main aim of this research study is to provide a complex conceptual analysis regarding tax evasion and tax havens. Tax evasion, as well as the implementation of the necessary measures to prevent and combat it are essential aspects in fiscal policy ...
PETRE VALERIU NINULESCU
doaj
Fiscal Stabilisation Policy and Fiscal Institutions [PDF]
SSRN Electronic Journal, 2006 In this paper we analyse counter-cyclical fiscal policy within the context of a microfounded analysis of business-cycle stabilization. We show that tax and spending instruments can have a useful counter-cyclical role, even after allowing for the distortionary nature of the instruments and the need for debt sustainability.
Campbell Leith, Simon Wren-lewis
openaire +2 more sources
Fiscal Space and Increasing Fiscal Resilience [PDF]
SSRN 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