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Author: Peter-Christian Witt
Publisher: Berg Publishers
Published: 1987-06-26
Total Pages: 180
ISBN-13:
DOWNLOAD EBOOK →Research paper by various German scholars in English language focusing aspects of public finance arising in Germany and other countries in Central Europe.
Author: Peter-Christian Witt
Publisher: Berg Publishers
Published: 1987-06-26
Total Pages: 180
ISBN-13:
DOWNLOAD EBOOK →Research paper by various German scholars in English language focusing aspects of public finance arising in Germany and other countries in Central Europe.
Author: Food and Agriculture Organization of the United Nations
Publisher: FAO
Published: 2002
Total Pages: 64
ISBN-13:
DOWNLOAD EBOOK →This guide has been prepared to support governments in the design and implementation of systems to raise revenues at local levels. An increasing number of countries are introducing policies to decentralize the provision of rural services but very often local levels of government have insufficient funds to carry out these newly decentralized responsibilities. Raising revenues through property taxes on rural land represents one way to improve the capacity of local levels to deliver services.
Author: Richard Bonney
Publisher: Clarendon Press
Published: 1999-09-02
Total Pages: 542
ISBN-13: 0191542202
DOWNLOAD EBOOK →In this volume an international team of scholars builds up a comprehensive analysis of the fiscal history of Europe over six centuries. It forms a fundamental starting-point for an understanding of the distinctiveness of the emerging European states, and highlights the issue of fiscal power as an essential prerequisite for the development of the modern state. The study underlines the importance of technical developments by the state, its capacity to innovate, and, however imperfect the techniques, the greater detail and sophistication of accounting practice towards the end of the period. New taxes had been developed, new wealth had been tapped, new mechanisms of enforcement had been established. In general, these developments were made in western Europe; the lack of progress in some fiscal systems, especially those in eastern Europe, is an issue of historical importance in its own right and lends particular significance to the chapters on Poland and Russia. By the eighteenth century `mountains of debt' and high debt-revenue ratios had become the norm in western Europe, yet in the east only Russia was able to adapt to the western model by 1815. The capacity of governments to borrow, and the interaction of the constraints on borrowing and the power to tax had become the real test of the fiscal powers of the `modern state' by 1800-15.
Author: European Economic Community. Commission
Publisher:
Published: 1965
Total Pages: 230
ISBN-13:
DOWNLOAD EBOOK →Author: Deloitte Touche Tohmatsu International
Publisher:
Published: 1998
Total Pages: 135
ISBN-13:
DOWNLOAD EBOOK →Author: Collectif
Publisher: OECD
Published: 2018-04-16
Total Pages: 112
ISBN-13: 9789264299337
DOWNLOAD EBOOK →This report examines and assesses the current and historical use of net wealth taxes, defined as recurrent taxes on individual net assets, in OECD countries. It provides background on the use of wealth taxes over time in OECD countries as well as on trends in income and wealth inequality. It then assesses the case for and against the use of a net wealth tax to raise revenues and reduce inequality, based on efficiency, equity and tax administration considerations. The effects of personal capital income taxes and taxes on wealth transfers are also discussed to understand how these taxes interact with net wealth taxes. Finally, the report looks at practical tax design issues and shows that the way a net wealth tax is designed can have a significant impact on the effectiveness and fairness of the tax. The report concludes with a number of practical tax policy recommendations regarding net wealth taxes.
Author: Michal Brzezinski
Publisher:
Published: 2020
Total Pages: 0
ISBN-13:
DOWNLOAD EBOOK →We study how the problem of the 'missing rich', the underrepresentation of the wealthiest in household surveys, affects wealth inequality estimates for the post-socialist countries of Central and Eastern Europe (CEE). The survey data from the second wave of the Household Finance and Consumption Survey (HFCS) are joined with the data from the national rich lists for Estonia, Hungary, Latvia, Poland and Slovakia. Pareto distribution is fitted to the joined survey and rich lists' data to impute the missing observations for the largest wealth values. We provide the first estimates of the top-corrected wealth inequality for the CEE region in 2013/2014. Despite a short period of wealth accumulation during the post-1989 market economy period, our adjustment procedure reveals that wealth inequality in the Baltic countries is comparable to that of Germany (one of the most wealth-unequal countries in Europe), while in Poland and Hungary it has reached levels observed in France or Spain. We discuss possible explanations of these findings with reference to the speed and range of privatization processes, extent of income inequality, and the role of inheritances and wealth taxes in the region.
Author: Thomas Piketty
Publisher: Harvard University Press
Published: 2017-08-14
Total Pages: 817
ISBN-13: 0674979850
DOWNLOAD EBOOK →What are the grand dynamics that drive the accumulation and distribution of capital? Questions about the long-term evolution of inequality, the concentration of wealth, and the prospects for economic growth lie at the heart of political economy. But satisfactory answers have been hard to find for lack of adequate data and clear guiding theories. In this work the author analyzes a unique collection of data from twenty countries, ranging as far back as the eighteenth century, to uncover key economic and social patterns. His findings transform debate and set the agenda for the next generation of thought about wealth and inequality. He shows that modern economic growth and the diffusion of knowledge have allowed us to avoid inequalities on the apocalyptic scale predicted by Karl Marx. But we have not modified the deep structures of capital and inequality as much as we thought in the optimistic decades following World War II. The main driver of inequality--the tendency of returns on capital to exceed the rate of economic growth--today threatens to generate extreme inequalities that stir discontent and undermine democratic values if political action is not taken. But economic trends are not acts of God. Political action has curbed dangerous inequalities in the past, the author says, and may do so again. This original work reorients our understanding of economic history and confronts us with sobering lessons for today.
