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Autor
Mutascu Mihai (The West University of Timisoara, Romania), Cieślukowski Maciej (Poznań University of Economics, Poland)
Tytuł
Tax Revenues and Aging in Ex-communist EU Countries
Źródło
Economics and Business Review, 2015, vol. 1 (15), nr 2, s. 95-109, rys., tab., bibliogr. 19 poz.
Słowa kluczowe
Dochód podatkowy, Kraje postkomunistyczne, Proces starzenia
Tax revenue, Post-communist countries, Aging process
Uwagi
summ.
Abstrakt
The paper explores the relationship between tax revenues and aging in the case of 10 ex-communist EU countries, for the period 1995-2012, by using a panel model approach. The main finding shows that the ageing has a significant and positive impact on tax revenues. In these ex-communist countries, the persons are more interested in the redistribution. On the other hand, there are high revenue amounts for older persons and a low degree of meritocracy. Both aspects put pressure on public expenditures and required additional financial needs for the government.(original abstract)
Dostępne w
Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
Biblioteka Szkoły Głównej Handlowej w Warszawie
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu
Biblioteka Główna Uniwersytetu Ekonomicznego we Wrocławiu
Pełny tekst
Pokaż
Bibliografia
Pokaż
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  3. Brett, C., 2012, The Effects of Population Aging on Optimal Redistributive Taxes in an Overlapping Generations Model, International Journal of Public Finance, 19: 777-799.
  4. Estrada, F., Mutascu, M., Tiwari, A., 2013, Political Stability and Taxation, Análisis Político, 77: 133-152.
  5. Farkas, B., 2011, The Central and Eastern European Model of Capitalism, Post-Communist Economies, 23: 15-34.
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  7. Imam, P., Jacobs, D., 2007, Effect of Corruption on Tax Revenues in the Middle East, IMF Working Paper, no. 270.
  8. Katircioglu, S., 2010, Is There a Long-Run Relationship between Taxation and Growth: The Case of Turkey, Romanian Journal of Economic Forecasting, 13: 99-106.
  9. Kirchler, E., 2007, The Economic Psychology of Tax Behavior, Cambridge University Press.
  10. Lago-Peñas, I., Lago-Peñas, S., 2008, The Determinants of Tax Morale in Comparative Perspective: Evidence from a Multilevel Analysis, Instituto de Estudios Fiscales Working Paper, no. 2.
  11. Lisi, G., 2011, Job Search Theory and the Slippery Slope Framework: An Attempt to Integration, Department of Economics, University of Cassino, Working Paper, no. 2.
  12. Mincer, J., 1970, The Distribution of Labor Incomes: A Survey With Special Reference to the Human Capital Approach, Journal of Economic Literature, 8: 1-26.
  13. Mutascu, M., 2014, Influence of Clime Conditions on Tax Revenues, Contemporary Economics, 8: 315-328.
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  15. Ordover, J., Phelps, E., 1979, The Concept of Optimal Taxation in the Overlappinggenerations Model of Capital and Wealth, Journal of Public Economics, 12: 1-26.
  16. Razin, A., Sadka, E., Swagel, P., 2002, The Aging Population and the Size of the Welfare State, Journal of Political Economy, 110: 900-918.
  17. Taha, R., Loganathan, N., 2008, Causality between Tax Revenue and Government Spending in Malaysia, The International Journal of Business and Finance Research, 2: 63-73.
  18. Visco, I., 2001, The Fiscal Implications of Ageing Populations in OECD Countries, Organization for Economic Cooperation and Development, Presented at the Oxford Centre on Population Ageing Pensions Symposium, June.
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Cytowane przez
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ISSN
2392-1641
Język
eng
URI / DOI
http://dx.doi.org/10.18559/ebr.2015.2.5
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