Results 51 to 60 of about 3,224 (166)

Are happier taxpayers willing to pay higher taxes? [PDF]

Revista de Studii Financiare, 2020
This paper aims to study the relationship between taxation and citizens behaviour and happiness, through the analysis of a questionnaire, focused on identifying whether or not citizens would be willing to pay higher taxes to benefit from better public ...
Raluca Tudorică, Sorana Vătavu
doaj  

Progressive Taxation in Romania - An Analysis by Scenarios [PDF]

Ovidius University Annals: Economic Sciences Series
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
doaj  

EFFICIENCY OF PERSONAL INCOME TAXATION MODELS IN GERMANY AND UKRAINE

Three Seas Economic Journal
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
doaj   +1 more source

PROGRESSIVE TAXATION AS A TOOL FOR PROVIDING THE BUDGET SYSTEM STABILITY

Russian Journal of Economics and Law, 2016
Objective: to consider the alternative additional sources of income of the state budget in the framework of the action plan of the Russian government to provide socio-economic stability of the country in 2016.
M. A. Vakhtina
doaj   +1 more source

State financial regulation of social sphere: the role of financial-investment model in addressing poverty and inequality

E-Management
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
doaj   +1 more source

Inequity in Health Care Financing in Iran: Progressive or Regressive Mechanism?

Eurasian Journal of Medicine, 2019
Objective: Having progressive health finance mechanism is very important to decrease inequity in health systems. Revenue collection is one of the aspects of health care financing.
Enayatollah Homaie Rad, Marzie Khodaparast   +1 more
doaj   +1 more source

Progressive taxation and the equal sacrifice principle [PDF]

Journal of Public Economics, 1987
Abstract A classical problem in public finance is: when does equal sacrifice imply progressive taxation? Suppose that a tax schedule imposes equal sacrifice on all taxpayers in loss of utility, and that this property is preserved under re-indexing of the schedule. Then the utility function must exhibit constant relative risk aversion, i.e. it must be
openaire   +2 more sources

Des inégalités économiques à la justice sociale : l’influence de John Rawls sur Thomas Piketty

Œconomia
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
doaj   +1 more source

The evolutionary aspect of tax systems and tax accounting

Економіка, управління та адміністрування
The article examines the development of tax systems and tax accounting, starting from their origins in the period of formation of the first states and up to the current stage of digitalisation and internationalisation of tax policy.
D.O. Grytsyshen, I.A. Yukhymenko-Nazaruk, I.V. Abramova, J. Islamli   +3 more
doaj   +1 more source

NONLINEAR PROGRESSIVE INCOME TAXATION AND INEQUALITIES IN INCOME AND WEALTH BETWEEN HETEROGENEOUS HOUSEHOLDS [PDF]

Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice, 2018
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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