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Scenario Assessment of Macroeconomic Effects of Progressive Taxation in Russia [PDF]
The purpose of the study is to assess the impact of alternative options of progressive taxation on Russia’s macroeconomic performance. For quantitative assessments, a neoclassical general equilibrium model with heterogeneous households subject to ...
Elizaveta V. Martyanova +1 more
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MODERN TAXATION SYSTEM FORMATION IN RUSSIAN FEDERATION
The Russian taxation system was formed in the beginning of 90-s and experienced the evolution and sometimes revolution transformations. The state taxation system was created on the basis of the foreign countries’ experience nowever the research testifies
Viktoria Aleksandrovna Tsokova
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Progressive Taxation in Romania - An Analysis by Scenarios [PDF]
The regional geopolitical tensions, the changes in the regional markets of energy products and food that led to the increase of prices and the stagnation of economic growth at the level of the European Union highlighting the need to review the ...
Alina Georgeta Ailinca
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EFFICIENCY OF PERSONAL INCOME TAXATION MODELS IN GERMANY AND UKRAINE
The article is devoted to a comparative analysis of the efficiency of personal income taxation models in Germany and Ukraine. The study examines in detail the specifics of the German model of personal income taxation, particularly the structure of tax ...
Ruslana Ignatenko
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The issues of poverty and socio-economic inequality remain highly relevant in the context of global challenges, including technological transformations and geopolitical changes, hindering sustainable development of national and global economies.
M. L. Dorofeev
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Thomas Piketty’s book Capital in the Twenty-First Century has resulted in a sustained political and academic debate about capitalism in the 21st century.
Christian Fuchs
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Des inégalités économiques à la justice sociale : l’influence de John Rawls sur Thomas Piketty
This article studies Thomas Piketty’s relationship with the American philosopher John Rawls and his theory of justice as fairness, in order to gain a better understanding of the characteristics of the French economist’s conception of social justice and ...
Benoît Walraevens
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NONLINEAR PROGRESSIVE INCOME TAXATION AND INEQUALITIES IN INCOME AND WEALTH BETWEEN HETEROGENEOUS HOUSEHOLDS [PDF]
This paper constructs a dynamic economic growth model in an integrated Walrasian and neoclassical equilibrium theory. This study is concerned with dynamic interactions between progressive nonlinear taxation and wealth and income distributions between ...
Wei-Bin ZHANG
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COMPULSORY SOCIAL CONTRIBUTIONS IN DIFFERENT COUNTRIES NOT MEMBERS OF THE EUROPEAN UNION [PDF]
A proper understanding of the "details" of the pension system in our country can only be known if the essential, defining characteristics of pension systems in European Union countries and most developed countries in the world.
MARINEL NEDELUŢ +2 more
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This research investigates the effectiveness of progressive and proportional tax systems in promoting social justice from the perspectives of tax law and accounting. Each system presents its own advantages and disadvantages. While progressive taxation is
Muh. Akbar Fhad Syahril, Hamida Hasan
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