Results 61 to 70 of about 3,903 (159)
Public enterprise pricing as redistributive policy
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
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
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]
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]
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
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
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]
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
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]
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

