The traditional concept of a strict minimum of nontaxable income equal for all taxpayers embedded in most current income-tax systems is the result of a paradox of fiscal egalitarianism. The paper shows that substituting the traditional notion of a strict minimum of nontaxable income for a scheme...

In this paper we analysed to which extent the changes in market potentials in Poland have been a cause for increasing income disparities, which were observed across Polish regions from 1995 to 2008. To do so we derived and estimated a New Economy Geography Model, which relates per capita GDP...

This paper applies the concept of population potential to study the spatialstructure of the European Economic Space-EU15 and its main changes with theenlargement to Central and Eastern European Countries. The analysis shows a reinforcementof the central areas and a widening and displacement to...

We present a stylized, supply-side model to estimate the permanent effects of the Community Support Framework (CSF) programmes on a regional economy and use it to estimate the impact of the 1994--1999 and 2000--2006 CSF programmes on the Spanish region of Galicia. The evolution of the economy is...

This paper analyses the growth dynamics in the Romanian economic over the period 1995-2008 and the link between them and the economic geography of the country in light of the transition process started in the early nineties. The analysis of the growth dynamics is carried out at different...

We give an objective meaning to the concept of taxable capacity and establish a theoretical link between Optimal Taxation Theory (OTT) and the proposals of the Carter and Meade Reports, solving at the same time Kay’s (2008) criticism to both approaches.