Results 61 to 70 of about 3,903 (159)

Public enterprise pricing as redistributive policy

open access: yesPolicy Studies Journal, Volume 53, Issue 2, Page 365-387, May 2025.
Abstract This paper analyzes public enterprise pricing as a form of redistributive politics. Beyond regulation and public goods, governments provide goods and services on a fee‐for‐service basis. Governments recover all or part of the costs of these services through user charges.
David Switzer, Manuel P. Teodoro
wiley   +1 more source

Assessing the role of tax‐benefit policies during the COVID‐19 pandemic: Evidence from the Andean region

open access: yesReview of Development Economics, Volume 29, Issue 1, Page 226-246, February 2025.
Abstract This paper aims to assess the role of tax‐benefit policies in mitigating the effects of COVID‐19 on the distribution of household disposable income in Colombia, Ecuador, and Peru. We exploit data from phone surveys collected during the pandemic combined with tax‐benefit microsimulation techniques to nowcast the distribution of household ...
H. Xavier Jara   +8 more
wiley   +1 more source

The Role of Minimum Income Schemes in Poverty Alleviation in the European Union

open access: yesReview of Income and Wealth, Volume 71, Issue 1, February 2025.
ABSTRACT Assessing the effectiveness of Minimum Income (MI) schemes in poverty alleviation is challenging. Studies based on survey microdata are usually subject to bias because households tend to underreport benefit receipts. Studies based on microsimulation models tend to overestimate these benefits mainly due to high non‐take‐up rates. In this paper,
Vanda Almeida   +2 more
wiley   +1 more source

El Derecho sancionador tributario en un marco de relaciones cooperativas [PDF]

open access: yes, 2015
Las necesidades financieras del Estado fiscal en cuanto que depende de sus ingresos tributarios para subsistir no han dejado de crecer, a un ritmo más que acelerado, durante todo el siglo XX2.
Rozas Valdés, José Andrés
core  

Descentralización fiscal y disparidades en el ingreso regional : la experiencia colombiana [PDF]

open access: yes, 2004
Utilizando la experiencia colombiana, este trabajo presenta una nueva evidencia empirica acerca de la relacion entre la descentralizacion fiscal y la disparidad de los ingresos regionales. el estudio ha logrado algunos avances en el analisis empirico de esta relacion.
openaire   +1 more source

Developing long‐term care insurance in China: A review of structure, impact and future directions

open access: yesInternational Social Security Review, Volume 78, Issue 1, Page 83-106, January/March 2025.
Abstract Since 2016, China has established long‐term care insurance (LTCI) in the form of pilot projects that now extend to almost 50 cities. The need for long‐term care is likely to increase significantly. This article looks at initial studies undertaken in a range of cities on the impact of the LTCI pilots on health and the use of health care, on ...
Mel Cousins
wiley   +1 more source

The effect of tax‐based price increases on cigarette and fermented liquor consumption: Evidence from tax reform laws in the Philippines 基于税收的价格上涨对卷烟和发酵酒消费的影响: 来自菲律宾税收改革法的证据 El efecto de los aumentos de precios basados en impuestos sobre el consumo de cigarrillos y licores fermentados: Evidencia de las leyes de reforma fiscal en Filipinas

open access: yesWorld Medical &Health Policy, Volume 16, Issue 4, Page 547-557, December 2024.
Abstract We evaluate the effect of the recent spate of tax reform laws on cigarette and fermented liquor consumption in the Philippines using an error correction model that utilizes regularly available national data. Since 2012, the Philippine government passed three reform measures that substantially increases cigarette and alcohol excise taxes to ...
Rutcher M. Lacaza   +1 more
wiley   +1 more source

Ingresos fiscales por explotación de recursos naturales en Colombia [PDF]

open access: yes, 2014
El crecimiento de la economía mundial y el aumento de los precios internacionales de los productos básicos o commodities han dado lugar a un mayor dinamismo en las actividades extractivas en los países ricos en este tipo de bienes.
Olivera, Mauricio   +2 more
core  

Elections, coalitions, and the politics of Brazil's macroeconomic stabilization

open access: yesPolitics &Policy, Volume 52, Issue 6, Page 1227-1245, December 2024.
Abstract After several failed attempts in previous years, Brazil's Plano Real finally ended hyperinflation in 1993–1994, and a significant driver of inequality and poverty was eliminated as a result. By combining data from Congress and newspaper archives, 17 interviews, and secondary sources, this article takes a qualitative approach to explore the ...
Daniel H. Alves
wiley   +1 more source

Análisis de la política de dividendos, su impacto en los ingresos fiscales de empresas no financieras, supervisadas por la SMV - Lima Metropolitana, periodo 2018 [PDF]

open access: yes, 2020
El presente trabajo de investigación sobre el “Análisis de la política de dividendos y su impacto en los ingresos fiscales de empresas no financieras supervisadas por la SMV periodo 2018, en Lima Metropolitana., tuvo como objetivo general precisar el ...
Ramirez Avalos, Walter Daniel
core  

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