The of Fiscal Reforms

The Design of Fiscal Reforms in Revenue-Constrained Developing Countries

The Economic Journal ◽

10.2307/2234589 ◽

1992 ◽

Vol 102 (413) ◽

pp. 940 ◽

Cited By ~ 3

Author(s):

Christopher Bliss

Keyword(s):

Developing Countries ◽

Fiscal Reforms

Download Full-text

Local Fiscal Reforms and Municipal Amalgamations in the 2000s in Japan

Global Encyclopedia of Public Administration, Public Policy, and Governance ◽

10.1007/978-3-319-31816-5_3507-1 ◽

2017 ◽

pp. 1-8

Author(s):

Hideki Kido

Keyword(s):

Fiscal Reforms

Download Full-text

Assessing Economic and Fiscal Reforms in Lebanon: A Dynamic CGE Analysis with Debt Constraints

Emerging Markets Finance and Trade ◽

10.2753/ree1540-496x430102 ◽

2007 ◽

Vol 43 (1) ◽

pp. 35-63 ◽

Cited By ~ 5

Author(s):

Bernd Lucke ◽

Beatriz Gaitan Soto ◽

Jacopo Zotti

Keyword(s):

Fiscal Reforms ◽

Dynamic Cge

Download Full-text

Environmental taxes and subsidies: some insights from the Italian experience

Environmental Economics ◽

10.21511/ee.11(1).2020.04 ◽

2020 ◽

Vol 11 (1) ◽

pp. 39-53

Author(s):

Andrea Zatti

Keyword(s):

Policy Instruments ◽

Data Sources ◽

Environmental Taxes ◽

Full Potential ◽

National Data ◽

Future Developments ◽

Italian Experience ◽

Environmental Objectives ◽

Fiscal Reforms ◽

Environmental Taxes And Subsidies

Environmental taxes and subsidies are considered by the economic theory as useful policy instruments to enhance environmental protection, improve the alignment of prices with full social costs, and encourage sustainable modes of consumption and production. In a policy-oriented perspective, the issue of reforming the financial system in an environmental perspective has attracted increasing attention to the international and European agenda in recent decades. Despite these premises, the actual implementation of environmental fiscal reforms (EFRs) has often lagged behind their full potential and premises. This paper analyzes environmental taxes and subsidies applied in Italy in the last decades to identify priorities, opportunities, and barriers to future developments. Data collected in the main national data sources and reports, as the recently established Catalogue of Environmentally Harmful Subsidies (EHSs) and environmentally friendly subsidies (EFSs), reveal how the implementation and design of taxes and subsidies have been, and still are, mainly driven by non-environmental objectives, leading to mixed and not completely satisfactory effects. In conclusion, relying on these results, some key elements – transparency, graduality, and predictability – may help to overcome the existing barriers to implement and achieve a broader and comprehensive EFR in Italy.

Download Full-text

LA COMPOSICIÓN DE LA CAPACIDAD TRIBUTARIA: EVIDENCIA PARA UN PANEL DE PAÍSES

Investigación Económica ◽

10.22201/fe.01851667p.2022.319.80790 ◽

2021 ◽

Vol 81 (319) ◽

pp. 63

Author(s):

Nancy Ivonne Muller Durán

Keyword(s):

Economic Growth ◽

Economic Development ◽

Foreign Trade ◽

Economic Activity ◽

Income Levels ◽

Panel Models ◽

Fiscal Reforms ◽

Para Determinar ◽

The Relationship ◽

Tax Capacity

En este documento analizo la relación que existe entre el crecimiento económico, el comercio exterior y la capacidad tributaria. Sostengo que los impuestos no necesariamente distorsionan la eficiencia y que dependen de la actividad económica. Para documentar la hipótesis realizo cuatro modelos panel cointegrados para un grupo de 55 países y su subsecuente división de acuerdo con tres niveles de ingreso para el periodo de 1990-2018. Los resultados obtenidos muestran que el crecimiento económico es una condición sine qua non para determinar la capacidad recaudatoria pero no es suficiente en aquellos países con desigualdad económica. Por lo tanto, es necesario estimular el desarrollo económico y promover reformas fiscales progresivas. THE COMPOSITION OF TAX EFFORT: EVIDENCE FOR A PANEL OF COUNTRIES.ABSTRACTThis document analyzes the relationship between economic growth, foreign trade and tax capacity. It is argued that taxes do not distort efficiency and that they depend on economic activity. In order to empirically support our hypothesis, four cointegrated panel models are carried out for a group of 55 countries and their subsequent division according to three income levels for the period 1990-2018. The results obtained show that economic growth is a sine qua non condition for determining tax capacity, but it is not enough in countries plagued with economic inequality. Therefore, it is necessary to stimulate economic development and promote progressive fiscal reforms.

Download Full-text