Search results for "jel:H87"
showing 3 items of 3 documents
Effective Tax rates and Fiscal Convergence in the OECD: 1965-2001
2005
In this work we elaborate a data base that includes 21 OECD countries along the 1965-2001 period. It includes average effective tax rates on consumption, capital and labour, which are adequate to analyse macroeconomic effects of fiscal policy. Additionally, we make a description of the most important features of fiscal structures in OECD countries along the last decades. Thus, we find that the ratio of fiscal revenues to GDP has steadily increased in these countries, mainly due to the increase of taxation on labour earnings. This increase in fiscal revenues has gone together with a process of convergence across countries both in the level of fiscal revenues, as in labour and capital tax rat…
Fondos estructurales y política regional en la Unión Europea
2000
The present work examines the reasons that gave rise to European Regional Policy and describes its principles and basic objectives, as well as the operational transformations it underwent from the 1988 Structural Fund reform till the approval of the Agenda 2000. Its ability to correct regional imbalances is subsequently compared with the limited ability of European Public Finance to carry out some of the functions performed by central governments in States with a federal political structure, which results in disparity between regional income levels and the corresponding tax balances. Finally, the achievements and limitations of European Regional Policy are assessed on a wide basis rather th…
Addressing the Net Balances Problem as a Prerequisite for EU Budget Reform: A Proposal
2009
Presentado también como comunicación en el XI Encuentro de Economía Aplicada, celebrado del 5 al 7 de junio de 2008 en la Universidad de Salamanca (España)