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Fiscal reform in taxation : what is an optimal taxation system for the Republic of Kosovo?

Gjonlleshaj, Gjon K.; Kamberaj, Altina - In: Proceedings of the ENTRENOVA - ENTerprise REsearch … 10 (2024) 1, pp. 105-125

This paper explores the Taxation system in the Republic of Kosovo. It researches the need and reasons for the optimal taxation system that the Republic of Kosovo should develop as part of the proposed Taxation reform (based on recommendation). The Republic of Kosovo is the newest country in...

Persistent link: https://www.econbiz.de/10015424149

Taxation

Kaplow, Louis - 2006

This Handbook entry presents a conceptual, normative overview of the subject oftaxation. It emphasizes the relationships among the main functions of taxation - notably, raisingrevenue, redistributing income, and correcting externalities - and the mapping between thesefunctions and various forms...

Persistent link: https://www.econbiz.de/10012779666

Retirement Security Through Asset Protection : The Evolution of Wealth, Privilege, and Policy

Eason, John K. - 2010

This Article examines post-1974 progressions in congressional and judicial thinking about asset protection as it relates specifically to the attainment of federal retirement policy goals. The Article first considers the link between historical trust protections and modern federal retirement...

Persistent link: https://www.econbiz.de/10014067357

The More It Changes, the More It Stays the Same? : Automatic Indexing and Current Policy

Shaviro, Daniel - 2015

This projected chapter addresses issues associated with automatically indexing fiscal policies, such as those in the U.S. income tax and Social Security systems. Under indexing, a statistical measure - pertaining, for example, to inflation, wage levels, life expectancy, or income inequality - is...

Persistent link: https://www.econbiz.de/10014133370

A Lesson from the South for Fiscal Policy in the US and Other Advanced Countries

Frankel, Jeffrey A. - 2011

deficits, but by 2011 had come to feel constrained by inherited debt to withdraw fiscal stimulus. Chile has achieved … so. Chile has a rule that targets a structural budget balance. But rules are not credible by themselves. In Europe and … the U.S., official forecasts are overly optimistic in booms; so revenue is spent rather than saved. Chile avoids such …

Persistent link: https://www.econbiz.de/10013124011

Was Falling Inequality in All Latin American Countries a Data-Driven Illusion? Income Distribution and Mobility Patterns in Uruguay 2009-2016

Burdín, Gabriel - 2020

distribution in Uruguay for 2009-2016 and assess mobility patterns. Comparing household surveys micro-data and a unique array of …

Persistent link: https://www.econbiz.de/10012838391

Was falling inequality in all Latin American countries a data-driven illusion? : income distribution and mobility patterns in Uruguay 2009-2016

Burdín, Gabriel; Rosa, Mauricio de; Vigorito, Andrea; … - 2020

distribution in Uruguay for 2009-2016 and assess mobility patterns. Comparing household surveys micro-data and a unique array of …

Persistent link: https://www.econbiz.de/10012194106

Una Revisión de los Determinantes de la Estructura y el Recaudo Tributario : El Caso Latinoamericano Tras la Crisis de la Deuda Externa (A Revision to the Determinants of the Tax Structure and Collection: The Latin-American Case after the External Debt Crisis)

Castañeda Rodríguez, Victor - 2013

This paper examines the determinants that can explain the dynamic of structure and tax revenue from the political economy, taking the case of Latin American and the partially adopted reforms after the external debt crisis to show their pertinence, given that heterogeneity found within region's...

Persistent link: https://www.econbiz.de/10013086884

Richard Musgrave in Colombia : the art of tax reform in a developing country

Desmarais-Tremblay, Maxime - 2022

Richard A. Musgrave (1910-2007) is remembered today as the American economist who established modern foundations for public finance theory in the middle of the twentieth century. His work as a tax expert in developing countries has received little historical scrutiny. Musgrave was the chief...

Persistent link: https://www.econbiz.de/10013207021

Tax Policy for Inclusive Growth in Latin America and the Caribbean

Acosta Ormaechea, Santiago Leonardo Enrique; … - 2022

This study provides an overview of tax structures in LAC before the COVID-19 pandemic, compares it to OECD countries, and provides recommendations for growth-friendly and inclusive tax policy reforms. LAC countries collect significantly lower tax revenue relative to OECD countries and have tax...

Persistent link: https://www.econbiz.de/10013295146