Microsoft Word - 00_Title_draft.doc
Box 1 - Is there a case for differentiated VAT rates? An important question for policy is whether or not to have differentiated ...
form of interaction, although the choice of tax indicators is extremely important^33. In addition, even if accepting that there ...
in the form of transfer pricing or debt-shifting were sizeable. All this suggests that the mobility of capital may erode some ta ...
reductions and may decrease efficiency. Such tax expenditures shall therefore rather been used by parsimony and in well-defined ...
in all countries, "a notable and troubling feature (...) is that it has been marked more by rhetoric and assertion than by analy ...
with allegedly lower tax fraud. Next, reforms towards flat taxes are not neutral in terms of redistribution. These effects obvio ...
characteristics in terms of level and structure of taxation. One shall be extremely prudent in drawing conclusions but the follo ...
A second question relates to the impact of ageing on the level and composition of tax revenues. The economic impacts of ageing w ...
and general government contributions have increased in proportion. There is also a tendency for the shares to converge across co ...
Carone, G.; Costello, D.; Diez Guardia, N.; Pryzwara, B.; and Salomaki, A. (2005). The economic impact of ageing populations in ...
Mooij, de, R. (2006). Reinventing the Welfare State. CPB Netherlands. Mooij, de R. and Nicodème, G. (2006). Corporate Tax Policy ...
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V. CASE STUDIES ON IMPROVING THE QUALITY OF PUBLIC FINANCES: REDIRECTING SPENDING AND IMPROVING FISCAL INSTITUTIONS ...
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INTRODUCTION: V. CASE STUDIES ON IMPROVING THE QUALITY OF PUBLIC FINANCES: REDIRECTING SPENDING AND IMPROVING FISCAL INSTITUTION ...
efforts to redirect public expenditure towards prioritised items. Thus, several studies (e.g. the one on Germany) emphasise the ...
PUBLIC FINANCE REFORM IN THE CZECH REPUBLIC Ministry of Finance of the Czech Republic Paper completed: December 2005 1. Introduc ...
expenditures^1 is very high and it is difficult to cut these expenditures as the majority are social expenditures. Therefore the ...
and in future a significant source of growth will be net exports. Both these sources of growth do not directly lead to large tax ...
the introduction of new tools of active employment policy for reducing the frictional unemployment the tightening of conditions ...
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