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Assessing the progressivity of the Ukrainian tax system [PDF]
Public and Municipal FinanceType of the article: Research Article AbstractUnderstanding the pre-war structural progressivity of the Ukrainian tax system remains crucial for evaluating its distributional capacity and substantiating the ongoing debate on reintroducing a progressive ...
Pavlo Kerimov
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Interval and Global Progessivity. The Case of the Visegrad Group [PDF]
ACTA VŠFSBackground: The countries of the Visegrad Group (Czech Republic, Slovakia, Poland and Hungary) apply different personal income tax systems that reflect their different economic and social policies.
Slezák, Jiří
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Перераспределительные эффекты налогов и трансфертов: опыт Китая [PDF]
, 2017 Устойчивый и быстрый экономический рост Китая в течение последних десятилетий привел не только к повышению уровня доходов на душу населения, но также и к серьезному разрыву в доходах отдельных категорий граждан.
Liu Baihui, Лиу Байхиу
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Evidence and projections on the progressivity of health care financing in Finland
Nordic Journal of Health Economics, 2018 This paper examined the distribution of health care financing in Finland in 1990-2012. In addition, the study provided insight to recent developments in the financing system, and analyzed various scenarios associated with the planned financing reform of ...
Jan Klavus, Pekka Rissanen
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Inequality and the reform of a regressive local tax: the debate in the UK [PDF]
, 2005 The concern of this article is with the current debate about the reform of local taxation in the UK. In particular, the article examines the consideration given to issues of equity in the policy debate that has taken place through the government's ...
Orton, Michael
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Public Sector Economics, 2017 In this work we analyze the effects of the 2015 reform of the Spanish personal income tax (PIT) on tax revenue, liquidity, redistribution, progressivity, and poverty, using microdata. Tax reform has increased the redistributive effect.
Nuria Badenes-Plá +1 more
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Jurnal Penelitian Hukum De Jure, 2016 Normatively corporation has long been established as a legal subject perpetrators of corruption that can be prosecuted and decided. However, only one case of corruption that makes the corporation as a defendant and the punishment meted out to them is ...
Budi Suhariyanto
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The next Multiannual Financial Framework and the strategic challenges and risks to the European Union’s fundamental objectives and values [PDF]
CES Working Papers, 2020 The central challenge for the Union’s future is the overcoming of economic, social and territorial inequalities among its Member States. With the next MFF, there is an opportunity to make the Union’s system of ‘own resources’ less regressive and more ...
Dencho GEORGIEV
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Common and Foral IRPF after the 1998 reform: analysis of the differences of collection and redistribution through microsimulation [PDF]
Investigaciones Regionales - Journal of Regional Research, 2003 After the reforms introduced in Spanish personal income tax (IRPF) in 1998, foral and common territory tax structures present differentiated structures. These normative differences are reviewed in the first part of the paper.
Francisco José Delgado Rivero
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Frontiers in Physiology, 2019 BackgroundThis study investigated the periodization of elite swimmers’ training over the 25 weeks preceding the major competition of the season.MethodsWe conducted a retrospective observational study of elite male (n = 60) and female (n = 67) swimmers ...
Philippe Hellard +12 more
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