Relevant bibliographies by topics / Fiscal burden

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Fiscal burden'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Fiscal burden"

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SENOU, Barthélemy Mahugnon. "Un essai d’analyse du potentiel fiscal du Bénin." Revue d’Economie Théorique et Appliquée 4, no. 2 (2014): 181–202. https://doi.org/10.62519/reta.v4n2a4.

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Résumé : L’objectif du présent article est d’analyser le potentiel fiscal du Bénin. L’article utilise un modèle de frontière stochastique pour démontrer que les facteurs structurels tels que le degré d’ouverture de l’économie et le Produit Intérieur Brut réel par habitant déterminent une pression fiscale encore en dessous du potentiel fiscal. Ce potentiel fiscal n’est pas exploité de manière optimale depuis la mise en œuvre des réformes des années 2000. En d’autres termes, le Bénin n’arrive pas à mobiliser de façon satisfaisante son potentiel de ressources fiscales. Ce résultat appelle à une a
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Elvin, Meka, and Muceku Hysen. "The Efficiency of Fiscal System from the Albanian Taxpayers' Viewpoint." ECONOMICUS, no. 18 (January 31, 2019): 5–13. https://doi.org/10.5281/zenodo.7582463.

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<strong>Abstract</strong> In order to build an efficient fiscal system, it is important to analyse not only the government&rsquo;s activity in the design and implementation of fiscal policy and fiscal system administration, but also how such activity is perceived by taxpayers, as one of key stakeholders of this system. Fiscal policies implemented by governments over the years are largely focused on the objective of realizing budget revenues, rather than building an efficient fiscal system that produces consistent results. This paper addresses the efficiency of the fiscal system, in the perspec
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Solikin, Akhmad, and Hilda Choirunnisah. "Kesinambungan fiskal dan estimasi fiscal reaction function Indonesia tahun 1977-2017." Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara dan Kebijakan Publik 4, no. 3 (2019): 267–83. http://dx.doi.org/10.33105/itrev.v4i3.144.

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This study aims to identify whether Indonesian fiscal condition in 1977–2017 is sustainable as measured by the government responses to debt burden. Studi on fiscal sustainability is very important since failing to identify its occurrence and determinants will detrimental to fiscal and macroeconomic policy. This study uses Auto-Regressive Distributed Lag – Error Correction Mechanism (ARDL-ECM) to estimate short-term and long-term fiscal reaction functions. The result shows that in the long-term the government responds an increase in debt burden by increasing its primary balance and thus it conf
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GORDIENKO, M. S. "NON-TAX PAYMENTS AS A COMPONENT OF THE FISCAL LOAD OF THE ENTERPRISE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 3 (2020): 30–35. http://dx.doi.org/10.36871/ek.up.p.r.2020.03.03.005.

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The article examines the issues of tax and fiscal burden of an enterprise, taking into account the non-tax component. Based on established practice, definitions of the terms “tax burden” and “fiscal burden” are pro-posed. The influence of the tax burden on business at the macro and micro levels, its dynamics in the Russian Federation from 2014-2019, is analyzed. Popular international approaches to assessing the tax burden at the macro level are presented. The essence of non-tax payment and para-fiscality, as well as their reflection in assessing the tax and fiscal burden, taking into account t
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Timushev, E. N. "Debt burden, local Fiscal Decentralization and Fiscal Incentives of Regional Authorities." Finance: Theory and Practice 24, no. 1 (2020): 58–75. http://dx.doi.org/10.26794/2587-5671-2020-24-1-58-75.

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MEKA, Elvin, and Hysen MUCEKU. "The Efficiency of Fiscal System from the Albanian Taxpayers’ Viewpoint -." Economicus 18, no. 1 (2019): 5–13. http://dx.doi.org/10.58944/ifll3574.

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In order to build an efficient fiscal system, it is important to analyze not only the government’s activity in the design and implementation of fiscal policy and fiscal system administration, but also how such activity is perceived by taxpayers, as one of key stakeholders of this system. Fiscal policies implemented by governments over the years are largely focused on the objective of realizing budget revenues, rather than building an efficient fiscal system that produces consistent results. This paper addresses the efficiency of the fiscal system, in the perspective of Albanian taxpayers’ view
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Auerbach, Alan J., Jagadeesh Gokhale, and Laurence J. Kotlikoff. "Generational Accounting: A Meaningful Way to Evaluate Fiscal Policy." Journal of Economic Perspectives 8, no. 1 (1994): 73–94. http://dx.doi.org/10.1257/jep.8.1.73.

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This paper illustrates the technique of generational accounting, a new way to evaluate fiscal policy that overcomes the inherent ambiguities of traditional deficit accounting. The authors illustrate why there is no ‘correct’ measure of the deficit and how generational accounting--estimating the fiscal burdens current policy places on different generations--provides a clearer picture of the intergenerational and macroeconomic effects of fiscal policy than any measure of the deficit. Their calculations suggest that, despite recent changes, U.S. fiscal policy is unsustainable in that it will ulti
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Zaharco, Silvia. "ASSESSMENT OF THE TAX BURDEN IMPACT ON THE ENTITY'S FINANCIAL RESULTS: MICRO AND MACROECONOMIC ASPECTS." Journal of Social Sciences 6, no. 3 (2023): 68–76. http://dx.doi.org/10.52326/jss.utm.2023.6(3).05.

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Taxes are costs for entities that significantly affect the financial results of the economic-financial activity. The level of fiscal burden imposed on taxpayers depends both on the external fiscal environment in which the entity operates and on the characteristics of its financial and economic activities, including its cost structure, sales revenue, income and other indicators. Therefore, to ensure efficient activity, it is necessary to carry out a comprehensive analysis of the impact of fiscal burden on the entity's financial results. The purpose of this research is to assess the level of fis
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Wang, Chun, Jie Cao, and Ximing Chen. "Tax substitution: The impact of home-purchase restrictions on corporate tax burden." Journal of Social Economics Research 11, no. 2 (2024): 200–212. http://dx.doi.org/10.18488/35.v11i2.3669.

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The purpose of this study is to determine the relationship between local fiscal pressure and the actual tax burden of enterprises. Using China’s home-purchase restriction policy as a quasi-experiment, this study assesses the impact of the policy on firms’ tax burdens in affected areas and researches the relationship between local fiscal pressure and the actual tax burden of enterprises. Drawing from 2006-2014 financial data of Chinese listed companies and using a difference-in-differences approach, the findings show: (1) the policy significantly improved the actual tax burden of enterprises an
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Lenk, Thomas, Christian Bender, and Fabio Botta. "Der bundesstaatliche Finanzausgleich als Mittel zur politischen Positionierung." Wirtschaftsdienst 103, no. 11 (2023): 762–69. http://dx.doi.org/10.2478/wd-2023-0210.

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Abstract The renewed complaint against the federal fiscal equalisation system on the part of the Bavarian state government shows the Bavarian determination to change the previous system. Among other things, the standardisation of the real estate transfer tax and the population refinement, which are included in the calculation of the fiscal strength and equalisation measure within the framework of the fiscal equalisation system, are the focus. This article shows the importance of the federal fiscal equalisation per se and the burdens Bavaria is exposed to in the horizontal component. It becomes
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Dissertations / Theses on the topic "Fiscal burden"

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Habimana, Andre. "The effects of external debt burden on capital accumulation: a case study of Rwanda." Thesis, University of the Western Cape, 2005. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=init_2877_1177928061.

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Kourouma, Joseph. "La mobilisation des ressources fiscales en Guinée : contribution à la nécessaire transformation du système fiscal guinéen." Thesis, Lyon, 2016. http://www.theses.fr/2016LYSE3027.

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La récurrence du déficit public en Guinée et la difficulté subséquente de financer les services publics, exigent que des ressources financières soient davantage identifiées pour y pallier. Parmi les moyens de résorption du déficit, l'impôt, du fait de sa faible participation budgétaire (17% contre 20% du PIB dans les pays de la sous-région Ouest-africaine) constitue une des recettes publiques dont le rendement doit être substantiellement amélioré. L'atteinte d'un tel objectif requiert d'abord que nous réformions la politique fiscale : outre la mise en exergue des accords commerciaux dont les i
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Rosa, Íris Vânia Santos. "A penhora na execução fiscal: penhora on line e o princípio da menor onerosidade." Pontifícia Universidade Católica de São Paulo, 2013. https://tede2.pucsp.br/handle/handle/6292.

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Made available in DSpace on 2016-04-26T20:22:18Z (GMT). No. of bitstreams: 1 Iris Vania Santos Rosa.pdf: 1150226 bytes, checksum: c737d95216a9be9b4638c0521330a559 (MD5) Previous issue date: 2013-11-11<br>This PHD Thesis has simple goals. Based in reality brought by our courts, we intend to treat about the tax foreclosure process governed by Law No. 6.830/1980 and expropriation measure known as Garnishment "On Line" within the context of the principle of least burden to the debtor. Initially highlight the reality, linked to knowledge, working with Comparative Language Social and Legal Languag
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Gomes, Ana Carolina Ferreira Corino. "A evolução da carga e do esforço fiscal em Portugal no período 1974-2011." Master's thesis, Instituto Superior de Economia e Gestão, 2013. http://hdl.handle.net/10400.5/11045.

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Mestrado em Ciências Empresariais<br>É através da obtenção de receitas fiscais que o Estado possui condições para financiar as despesas públicas e, assim, assegurar a satisfação das necessidades dos seus cidadãos. Dada a importância desta temática, a competitividade entre países tem aumentado significativamente ao longo dos anos. Foram já vários os autores que desenvolveram estudos acerca da carga e esforço fiscal, com o objetivo de efetuarem comparações entre diversos países. Contudo, também é importante estudar esta temática no mesmo país, ao longo dos anos. Neste sentido, e sendo o objetivo
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Almeida, João Vicente Costa Simões de. "A carga e o esforço fiscal na União Europeia." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19942.

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Mestrado em Ciências Empresariais<br>A carga fiscal na União Europeia varia muito consoante o Estado-membro, refletindo as suas políticas económicas e fiscais e a competitividade externa da economia, porém nada nos diz sobre o "peso" dos impostos, por não ter em consideração o nível de vida dos cidadãos e as condições económicas do país. Os índices de esforço fiscal de Frank e de Bird surgem como ferramentas de comparação internacionais, que tentam medir o "sacrifício" relativo dos cidadãos ao ceder recursos ao estado. Este trabalho tem como objetivos analisar a evolução da carga e esforço fi
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Kessentini, Adlene. "L'égalité des parties dans le contentieux fiscal ?" Thesis, Paris 2, 2019. http://www.theses.fr/2019PA020064.

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Le contentieux fiscal souffre de plusieurs lacunes qui remettent en cause l’importance de son rôle dans la société civile en tant que mécanisme de régulation de la tension pouvant naître entre l’État et les individus à l’occasion de l’opération d’imposition. La plupart de ces faiblesses peuvent être expliquées par l’existence de règles conçues pour favoriser l’administration au détriment du contribuable dans le cadre de l’affrontement entre ces deux protagonistes au sujet de la légalité des impositions. Cet état des lieux est incontestable, bien que la situation entre ces deux protagonistes ai
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Šečkutė, Vaiva. "Mokesčių sistemos pokyčių poveikis šešėlinės ekonomikos dydžiui Lietuvoje." Bachelor's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2009~D_20090618_163806-86053.

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Ekonominio nuosmukio sąlygomis, fiskalinės politikos sprendimai ypač svarbūs, nes vienokie ar kitokie žingsniai gali sutrumpinti arba pailginti ir pagilinti ūkio nuosmukį. Tokiu metu ekonomikos dalyviai labai jautriai reaguoja į fiskalinės politikos klaidas. Taigi svarbu tinkamai įvertinti kiekvieno sprendimo pasekmes. Dabartinės sąlygos neleidžia didinti valstybės išlaidų bei biudžeto deficito ir taip skatinti ekonominį atsigavimą. Tenka mažinti išlaidas ir stengtis didinti pajamas labai tam nepalankiu metu. Siekiant padidinti mokestines pajamas didinant mokestinę naštą, įvertinti tik aritme
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Cordes, Anne Christine [Verfasser], Henrik [Akademischer Betreuer] Enderlein, Henrik [Gutachter] Enderlein, and Ulrich [Gutachter] Volz. "Fiscal Consolidation Following a Sovereign Default. The Burden of Monetary Union Membership and the Role of the International Monetary Fund / Anne Christine Cordes ; Gutachter: Henrik Enderlein, Ulrich Volz ; Betreuer: Henrik Enderlein." Berlin : Hertie School, 2020. http://d-nb.info/121389185X/34.

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Слатвінська, М. О., М. А. Слатвинская та M. О. Slatvinska. "Фіскальна політика в умовах модернізації фінансової системи". Diss., Одеський національний економічний університет, 2019. http://dspace.oneu.edu.ua/jspui/handle/123456789/11145.

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ОЗНАЙОМИТИСЬ З ПОВНИМ ТЕКСТОМ МОЖНА ТІЛЬКИ В ЕЛЕКТРОННІЙ ЧИТАЛЬНІЙ ЗАЛІ БІБЛІОТЕКИ<br>Дисертація присвячена розробці теоретико-методологічних і методичних підходів, практичних рекомендацій щодо оцінки фіскальної політики та підвищення її дієвості й адаптивності в умовах модернізації фінансової системи. Розроблено концепцію фіскальної політики та сформовано концептуальну модель оцінювання фіскальної політики в умовах модернізації фінансової системи. Запропоновано комплексний науково-методичний підхід до формування системи індикаторів оцінки ефективності функціонування фіскальної системи. Розроб
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Кулинич, С. В. "Сучасний стан та перспективи оподаткування податком на прибуток підприємств в Україні". Master's thesis, Сумський державний університет, 2021. https://essuir.sumdu.edu.ua/handle/123456789/86809.

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У роботі досліджено теоретичні та практичні аспекти функціонування податку на прибуток підприємств. Мета кваліфікаційної магістерської роботи полягає у дослідженні теоретичних та практичних особливостей формування та оподаткування податку на прибуток та розробка практичних рекомендацій на основі актуальних нормативних проблем. Визначено основні проблеми та перспективи сучасної системи оподаткування податку на прибуток, запропонувати шляхи удосконалення в Україні. Отриманні результати можуть бути використані для подальшого вдосконалення системи оподаткування податку на прибуток.<br>В работе исс
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Books on the topic "Fiscal burden"

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Razin, Assaf. Welfare magnet hypothesis, fiscal burden and immigration skill selectivity. National Bureau of Economic Research, 2011.

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Lueth, Erik. Can inheritances alleviate the fiscal burden of an aging population? International Monetary Fund, African Department, 2001.

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Auerbach, Alan J. The fiscal burden of Korean reunification: A generational accounting approach. National Bureau of Economic Research, 2004.

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Bhattacharya, B. B. India's economic crises, debt burden, and stabilisation. B.R. Pub. Corp., 1992.

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Plewka, Jörg. Fiscal discrimination between consumer groups: Tax burden distribution under price discrimination. Ruhr-Universität Bochum, 2007.

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Library of Congress. Congressional Research Service, ed. Is the national debt a burden on future generations? Congressional Research Service, Library of Congress, 1986.

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D, Viard Alan, ed. The real tax burden: More than dollars and cents. AEI Press, 2011.

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Wasylenko, Michael J. State and local fiscal issues for New York manufacturers. NYS Dept. of Economic Development, Business Council of New York State, Rensselaer Polytechnic Institute, 1990.

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McGillivray, Mark. Aid, debt burden and government fiscal behaviour: A new model applied to Côte d'lvoire. United Nations University, World Institute for Development Economics Research, 2003.

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Operations, United States Congress House Committee on Government. Criminal aliens: A federal responsibility and a state and local burden : eleventh report. U.S. G.P.O., 1994.

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Book chapters on the topic "Fiscal burden"

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Green, Ewen. "The Burden of the Income-Tax Payer." In Imperial Fiscal Reform. Routledge, 2022. http://dx.doi.org/10.4324/9781003101468-1.

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Pilgrim, David, and Ann McCranie. "Recovery, risk management and fiscal burden." In Recovery and Mental Health. Macmillan Education UK, 2013. http://dx.doi.org/10.1007/978-1-137-35889-9_5.

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Jorgenson, Dale W., and Kun-Young Yun. "The excess burden of taxation in the US." In Empirical Approaches to Fiscal Policy Modelling. Springer Netherlands, 1993. http://dx.doi.org/10.1007/978-94-011-1538-4_2.

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Brock, Gillian. "What Burden Should Fiscal Policy Bear in Fighting Global Injustice?" In Ius Gentium: Comparative Perspectives on Law and Justice. Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-13458-1_12.

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Winckler, Georg, Eduard Hochreiter, and Peter Brandner. "Deficits, Debt and European Monetary Union: Some Unpleasant Fiscal Arithmetic." In The Debt Burden and its Consequences for Monetary Policy. Palgrave Macmillan UK, 1998. http://dx.doi.org/10.1007/978-1-349-26077-5_10.

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Jacobs, Otto H., and Christoph Spengel. "Comparison of the effective tax burden over a ten year period for a base case scenario assuming the tax regimes for the fiscal year 1999." In Effective Tax Burden in Europe. Physica-Verlag HD, 2002. http://dx.doi.org/10.1007/978-3-642-51036-6_3.

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Liang, Kaijie. "The Effect of Population Aging on the Fiscal Burden of Local Governments." In Proceedings of the 2023 International Conference on Economic Management, Financial Innovation and Public Service (EMFIPS 2023). Atlantis Press International BV, 2024. http://dx.doi.org/10.2991/978-94-6463-441-9_18.

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Hassan, Samir Ul, and Biswambhar Mishra. "Application of Error Correction Model (ECM) in stabilizing/adjusting fiscal burden post COVID situation." In Statistical Modeling and Applications on Real-Time Problems. CRC Press, 2024. http://dx.doi.org/10.1201/9781003356653-9.

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Razin, Assaf, and Efraim Sadka. "Is the Net Fiscal Burden a Proper Predictor of the Political Attitude towards Migration?" In Migration States and Welfare States. Palgrave Macmillan US, 2014. http://dx.doi.org/10.1057/9781137443809_11.

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Schaltegger, Christoph A., and Lukas A. Schmid. "Switzerland." In The Forum of Federations Handbook of Fiscal Federalism. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-030-97258-5_10.

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AbstractSwitzerland’s federal system features an internationally unmatched pattern of widespread revenue autonomy and administrative fragmentation on subnational levels of government. In combination with strong participatory institutions, the resulting tax competition among cantons and municipalities widely restricts excessive tax burdens and induces fiscal restraint. A comprehensive institutional framework at the federal level sets boundaries to ensure that tax competition is not at the expense of fiscally weaker cantons. Yet Swiss fiscal federalism is more fragile than it seems. Despite many
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Conference papers on the topic "Fiscal burden"

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Thomas, E. Dail, Andrew Seelinger, and Richard B. Southard. "National Surface Treatment Center Study: Navy Rudder Coating Failures." In SSPC 2003. SSPC, 2003. https://doi.org/10.5006/s2003-00048.

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Abstract Coating systems currently applied to the U.S. Navy’s ARLEIGH BURKE (DDG 51) class destroyers’ rudders, propeller shaft struts, and other high stress areas often fail within one year of their installation. Coating loss resulting in exposed rudder shell plating is a serious readiness and fiscal concern for Navy ship operators and maintenance organizations. Corrosion damage to rudder shell plating increases maintenance costs and threatens current Navy initiatives to lengthen dry-docking intervals for these ships. The Navy has not identified the root cause(s) and failure mechanism behind
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Nuta, A. C. "CONSIDERATIONS REGARDING THE ENVIRONMENTAL FISCAL BURDEN IN ROMANIA." In SGEM2011 11th International Multidisciplinary Scientific GeoConference and EXPO. Stef92 Technology, 2011. http://dx.doi.org/10.5593/sgem2011/s22.110.

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Vyakina, I. "Fiscal Burden as Factor of the Business Climate." In International Scientific Conference "Far East Con" (ISCFEC 2020). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200312.415.

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Akyol, Servet. "Financial Crisis and Fiscal Policy: An Assessment of the EU-Member Balkan States." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.00951.

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The objective of this paper is to study the economic and social results of the post-crisis fiscal policies concerning the Balkan States that are members of the EU. The global crisis, which broke out in the US in 2008, had a deep effect on both developed and developing countries. Until today different policies have been put on the agenda in order to eliminate or alleviate the impacts of the crisis. In this context, bailout and stimulus packages were firstly implemented. Stimulus packages were replaced by austerity policies because of the increasing public debt and budget deficit after 2010. Fis
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Topcu, Mert. "Lockdown Policies and Fiscal Policy Stimulus Packages: Cross-Country Evidence from COVID-19 Era." In 6th International Scientific Conference – EMAN 2022 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2022. http://dx.doi.org/10.31410/eman.2022.1.

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Lockdown policies, at the forefront to mitigate the spread of the coronavirus, have led governments to face a trade-off between health and recessionary impacts. To deal with the devastating economic impacts of the pandemic, governments around the world have announced stimulus pack­ages. Given the fiscal burden of health-oriented policies, this study investi­gates the impact of lockdown policies on fiscal policy stimulus packages. Using simple cross-country OLS regression for 162 countries, this study finds that a stricter lockdown policy requires a higher stimulus package. In addi­tion, thresh
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Andrioaia, Ioana, and Cipriana Mihai. "Analysis of the relationship between the tax burden rate and the level of foreign direct investment in Romania." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.18.

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Countries seeking to attract foreign direct investment (FDI), including Romania, use various instruments to influence the allocation decision of foreign investors, including tax incentives. However, the effects associated with the provision of these incentives are often questioned, particularly in the light of the need to achieve at least a minimum level of business attractiveness. The main purpose of the present study was to analyze the influence of GDP, the strict tax burden and the corruption control indicator on FDI. Three objectives were set to achieve this goal: objective 1 - review of t
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Schita, Ecaterina, and Liliana Lazari. "Incentive capital: opportunities and challenges." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.02.

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This article explores the role of incentive capital as a financial mechanism to enhance employee motivation and foster long-term commitment. Given workforce fluctuation and a competitive labor market, businesses must adopt strategies to retain skilled personnel. The study examines the regulatory framework in Moldova, focusing on the formation and fiscal impact of incentive capital. Key benefits include reduced tax burden, improved performance, and organizational stability. Despite challenges like bureaucracy, legal uncertainties, and
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Kakaulina, M. O. "Method of Controlling the Non-Observed Economy Through Redistribution of Fiscal Burden Among Types of Economic Activity." In International Scientific Conference "Far East Con" (ISCFEC 2020). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200312.020.

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Ulusoy, Ahmet, and Mehmet Ela. "The Macroeconomic Effects of European Debt Crisis and Turkey." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01363.

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European sovereign debt crisis is the period that because of low interest rates, government and private debt increased substantially and also financial crisis transform private debt to high sovereign debt. In this period, low interest rates made government borrowing cost cheap and so sovereign debt increased considerably. In same period, private sector consumption and debt rose and this induced the housing bubbles. The expansionary fiscal policy against the effects of global financial crisis and bail-outs given to banks which are problematic made the sovereign debt highest and debt burden unsu
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CHICU, NADEJDA. "SOCIAL IMPACT OF THE TAX SYSTEM." In COMPETITIVENESS AND INNOVATION IN THE KNOWLEDGE ECONOMY. Editura ASE, 2025. https://doi.org/10.24818/cike2024.49.

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Taxation is a very important part of the financial system. It affects all aspects of our lives, including social and economic. The tax system and the social sphere are interconnected. Taxation influences social processes through taxation of income and real estate, as well as pricing. And the social sphere has an impact on the tax system in two directions: through the need to introduce tax benefits for certain social groups of citizens and through the fiscal orientation of the tax system. In developed countries, the tax system is quite organically connected with the ideas of social justice. But
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Reports on the topic "Fiscal burden"

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Razin, Assaf, and Jackline Wahba. Welfare Magnet Hypothesis, Fiscal Burden and Immigration Skill Selectivity. National Bureau of Economic Research, 2011. http://dx.doi.org/10.3386/w17515.

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Auerbach, Alan, Young Jun Chun, and Ilho Yoo. The Fiscal Burden of Korean Reunification: A Generational Accounting Approach. National Bureau of Economic Research, 2004. http://dx.doi.org/10.3386/w10693.

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Schmid, Juan Pedro, and Xavier Malcolm. Debt, fiscal adjustment, and economic growth in Jamaica. Inter-American Development Bank, 2016. http://dx.doi.org/10.18235/0008455.

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The buildup of debt in Jamaica has been concurrent with the country's sloweconomic growth, and the issues are intertwined. High debt slows economic growth, and slow economic growth makes the process of reducing the debt burden more difficult. Jamaica committed itself to a strict fiscal consolidation program to reduce its debt burden. The fiscal consolidation will be long, spanning more than half a generation, until reaching the debt-to-GDP target of 60 percent by 2026. Besides adhering to the fiscal targets, success will depend on the country's ability to break away from a history of low econo
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Cook, David, and Michael Devereux. Sharing the Burden: Monetary and Fiscal Responses to a World Liquidity Trap. National Bureau of Economic Research, 2011. http://dx.doi.org/10.3386/w17131.

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van Walbeek, Corné, Adedeji Adeniran, and Iraoya Augustine. More on the Positive Fiscal and Health Effects of Increasing Tobacco Taxes in Nigeria. Institute of Development Studies, 2021. http://dx.doi.org/10.19088/ictd.2021.010.

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Nigeria is faced with substantial economic and health burdens caused by tobacco smoking. The economic burden of smoking accounts for approximately 1.3 per cent of Nigeria's GDP. In terms of its health impact, 4.9 per cent of all deaths in 2019 were attributed to smokingrelated diseases. The thousands of Nigerians that die annually from tobacco-induced diseases are no longer able to contribute productively to the economy. Tobacco taxation is one very effective mechanism for reducing the burden of smoking. This paper measures and benchmarks the economic gains and the number of lives that could b
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Buhaerah, Pihri, and Nur Firdaus. Indonesia’s Fiscal Capacity and Burden-Sharing Scheme: A New Insight from Handling COVID-19. Asian Development Bank Institute, 2023. http://dx.doi.org/10.56506/osxl7456.

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Márquez, Gustavo. An Assessment of Pension System Reform in Uruguay in 1995. Inter-American Development Bank, 1997. http://dx.doi.org/10.18235/0009078.

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In 1995, the government of Uruguay undertook a first pillar-based reform of the pension system, as opposed to the second pillar-based Chilean-style reform. The paper's first section describes Uruguay's pension system prior to reform. It demonstrates quite clearly that the crisis faced by that system is the result of both its design and its functioning. Moreover, it shows that over time it created an increasingly unsustainable fiscal burden. The second section presents the reform enacted in September 1995, describing its institutional layout. The third section is dedicated to a forecast of the
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Levy, Paulo. Preconditions for Establishing Structural Fiscal Balances in Latin America and the Caribbean: The Case of Brazil. Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0006964.

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Fiscal policy has been at the center of Brazil's economic dynamics and performance for more than 30 years. In this line, the approval and implementation of a Fiscal Responsibility Law in 2000 was a key step in supporting fiscal sustainability and the transparency of fiscal accounts. Despite these improvements, removing the uncertainties and addressing the imbalances that still persist in fiscal policy-a long-term trend of rising expenditures and tax burden-will be a crucial step when considering further modifications to the current framework, especially regarding the introduction of a structur
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Amores, Antonio F., Henrique Basso, Johannes Simeon Bischl, et al. Inflation, fiscal policy and inequality. The distributional impact of fiscal measures to compensate for consumer inflation. Banco de España, 2024. http://dx.doi.org/10.53479/36624.

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This paper analyses the distributional impact of high consumer inflation in the euro area and government measures to compensate households in 2022. The study uses the tax-benefit microsimulation model for the European Union (EUROMOD) with microdata as the input – EU statistics on income and living conditions (EU-SILC) and household budget surveys (HBS) – to quantify the distributional impact of inflation, income support measures and measures aimed at containing prices. The analysis confirms that purchasing power and welfare were more severely affected by the 2022 inflation surge among lower-in
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Lozano-Espitia, Ignacio, and Fernando Arias-Rodríguez. How do the Tax Burden and the Fiscal Space in Latin America look like? Evidence through Laffer Curves. Banco de la República de Colombia, 2020. http://dx.doi.org/10.32468/be.1117.

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