Most parts of the Euro area have seen seven years of deep economic crisis. The strategy of
tightening the fiscal constraints of the SGP has driven many member states into austerity. In …

EU taxes play a key role in political and economic discussions about the future of the EU
own resource system, and their desirability can vary accordingly. It is therefore essential to …

Taking into consideration the recent debates on adopting a progressive tax system over the
flat-rate taxation, our paper aims to investigate the impact of a change in the current …

1 Abstract/Executive Summary EU taxes play a key role in political and economic
discussions about the future of the EU own resource system, and their desirability can vary …

The increase of wealth inequality in many EU countries has spurred interest in wealth
taxation. While taxes on wealth for a long time have played only a marginal role in the public …

The study tests the hypothesis that Russia's transition from flat to progressive income
taxation will produce revenue that would be sufficient for the advancement of high-tech …

The Spanish authorities have implemented strongly restrictive fiscal policies with a negative
impact on GDP and employment, especially during the recession of 2011–2013. This paper …

Many researchers and policymakers have made strong arguments for broadening the taxes
on wealth and its returns. Although the theoretical literature on (optimal) wealth taxation is …

Germany has had a large and persistent current account surplus for the past almost two
decades. We review different theoretical explanations of this phenomenon and conclude …

Статья посвящена анализу изменений рынка труда, требующих реформирования
налога на доходы физических лиц. Применены методы сравнительного и …