1,721,581 research outputs found
Sind unsere sozialen Sicherungssysteme generationengerecht?
Full text linkSIND UNSERE SOZIALEN SICHERUNGSSYSTEME GENERATIONENGERECHT?
Sind unsere sozialen Sicherungssysteme generationengerecht? / Fuest, Clemens (Rights reserved) (-
Gemeindefinanzreform
Full text linkGEMEINDEFINANZREFORM
Gemeindefinanzreform / Fuest, Clemens (Rights reserved) (-
Critical issues in taxation and development
No full textMany developing countries find it difficult to raise the revenue required to provide such basic public services as education, health care, and infrastructure. Complicating the policy challenges of taxation in developing countries are issues that most developed countries do not face, including widespread corruption, tax evasion and tax avoidance, and ineffective political structures. In this volume, experts investigate crucial challenges confronted by developing countries in raising revenue. After a comprehensive and insightful overview, each chapter uses modern empirical methods to study a single critical issue essential to understanding the effects of taxes on development. Topics addressed include the effect of taxation on foreign direct investment; forms of corruption, tax evasion, and tax avoidance that are specific to developing countries; and issues related to political structure, including the negative effects of fiscal decentralization on the effectiveness of developmental aid and the relationship between democracy and taxation in Asian, Latin American, and European Union countries that have recently experienced both political and economic transitions
Fiscal Policies during the Covid-19 Crisis in Austria – A Macroeconomic Assessment
No full textThe coronavirus pandemic and particularly the necessary containment measures resulted in an unprecedented slump in economic activity. In Austria, seasonally adjusted real GDP declined by 2.4 percent in the first quarter and plummeted by 11 percent in the second quarter 2020. In 2020 as a whole, according to the latest estimates (as of October 2021), the contraction amounted to 6.7 percent. Mid-March the first containment measures were put in place, and most of them were lifted again at the end of May. At the same time as the first lockdown was announced, the government adopted a large-scale fiscal policy package to cushion the economic impact of the containment measures. As further lockdowns became necessary during new Coronavirus waves, the government extended parts of the measures in November 2020 and in spring 2021. In the autumn of 2020, the Austrian Ministry of Finance commissioned a macroeconomic assessment of the fiscal policy measures from research institutes WIFO (Österreichisches Wirtschaftsforschungsintitut - Austrian Institute of Economic Research) and IHS (Institut für Höhere Studien - Institute for Advanced Studies). Parts of the measures, in particular the distributional and labour supply effects of the income tax reduction, were evaluated by the WIFO with a microsimulation model. Both WIFO and IHS used their respective macroeconometric models to assess the overall macroeconomic impacts of the measures. Detailed results of the evaluation can be found in Baumgartner et al. (2020). In this paper, results obtained with the IHS macroeconomic model are described
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
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