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2015 | 1 (15) | nr 2 | 95--109
Tytuł artykułu

Tax Revenues and Aging in Ex-communist EU Countries

Treść / Zawartość
Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
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)
Rocznik
Tom
Numer
Strony
95--109
Opis fizyczny
Twórcy
  • The West University of Timisoara, Romania
  • Poznań University of Economics, Poland
Bibliografia
  • Agbeyegbe, T., Stotsky, J., WoldeMariam, A., 2006, Trade Liberalization, Exchange Rate Changes, and Tax Revenue in Sub-Saharan Africa, Journal of Asian Economics, 17: 261-284.
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  • 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.
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  • 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.
  • 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.
  • 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.
  • Mutascu, M., 2014, Influence of Clime Conditions on Tax Revenues, Contemporary Economics, 8: 315-328.
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  • 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.
  • Razin, A., Sadka, E., Swagel, P., 2002, The Aging Population and the Size of the Welfare State, Journal of Political Economy, 110: 900-918.
  • 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.
  • 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.
  • Wildasin, D., 2003, Fiscal Competition in Space and Time, Journal of Public Economics, 87: 2571-2588.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171402365

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