Results 31 to 40 of about 7,999 (309)

Assessing the progressivity of the Ukrainian tax system [PDF]

Public and Municipal Finance
Type 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
doaj   +1 more source

The Journal's Progress [PDF]

Psychotherapy and Psychosomatics, 2010
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openaire   +3 more sources

Teaching progressions and learning progressions [PDF]

Biochemistry and Molecular Biology Education, 2019
AbstractJust as students undergo “learning progressions” in moving from naivety to mastery of biochemical topics, faculty experience “teaching progressions” as they experiment with pedagogy, listen to students' feedback, and become members of a community of educators. An important element of both teaching and learning is assessment.
openaire   +2 more sources

The Spanish income tax reform of 2015: analysis of the effects on poverty and redistribution using microsimulation tools

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, José María Buenaventura-Zabala   +1 more
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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
doaj  

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
doaj  

Progressivity and determinants of out-of-pocket health care financing in Zambia [PDF]

, 2010
Includes bibliographical references.The need for health care financing mechanisms that are progressive in Zambia cannot be over-emphasized. It is necessary that health care financing mechanisms are in such a way that they are related to ability to pay ...
Mwenge, Felix
core   +1 more source

Measuring Tax Progressivity in Low-Income Countries [PDF]

, 2023
In addition to raising revenue, tax systems have a key role to play in achieving countries’ equity goals. An important first step in assessing whether a particular tax system is appropriately supporting those
Thomas,Alastair Geoffrey Arthur
core   +1 more source

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
doaj   +1 more source

Interval and Global Progessivity. The Case of the Visegrad Group [PDF]

ACTA VŠFS
Background: 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
doaj   +1 more source