Mobility of high income individuals across borders puts pressure on governments to lower taxes. A central tenet of the underlying theoretical and empirical models is that mobile individuals react to tax differentials through migration, and in turn immobile households vote for lower taxes in the...

The paper aimed to estimate the effects of the 2013 new fiscal policy, by broadening the taxation basis of agricultural incomes on almost all types of crops and animal species as well as on small farmers represented by unauthorized and authorized natural persons. Public statistical data of the...