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  1. The future of taxation in changing labour markets
    Author: Christl, Michael; Livanos, Ilias; Papini, Andrea; Tumino, Alberto
    Published: 2022
    Publisher:  European Commission, Seville

    This paper provides a first assessment of the fiscal and distributional consequences of the ongoing structural changes in the labour markets of EU Member States, mostly driven by technological progress and ageing. Cedefop 2020 Skill forecasts,... more

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    DS 626
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    This paper provides a first assessment of the fiscal and distributional consequences of the ongoing structural changes in the labour markets of EU Member States, mostly driven by technological progress and ageing. Cedefop 2020 Skill forecasts, EUROSTAT population projections and the forecast on pension expenditures from the 2021 Ageing Report depict a scenario of an ageing population, an inverted U-shaped unemployment trend and potentially polarising labour markets, the latter mostly driven by a surge in high-skill occupations. This analysis makes use of the microsimulation model EUROMOD and reweighting techniques to analyse the fiscal and distributional impacts of these trends, given the current tax-benefit policies. The results suggest that the macro trends will increase pressure on government budgets. The analysis also shows evidence of the capacity of the current tax-benefit systems to counterbalance the increases in income inequality and poverty risks triggered by the expected future labour markets developments.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/280861
    Series: JRC working papers on taxation and strucutral reforms ; no 2022, 02
    JRC technical report
    Subjects: income distribution; budget; deficit; job polarisation; population ageing
    Scope: 1 Online-Ressource (circa 34 Seiten), Illustrationen
  2. The fiscal effect of immigration
    reducing bias in influential estimates
    Author: Clemens, Michael A.
    Published: September 2022
    Publisher:  IZA - Institute of Labor Economics, Bonn, Germany

    Immigration policy can have important net fiscal effects that vary by immigrants' skill level. But mainstream methods to estimate these effects are problematic. Methods based on cashflow accounting offer precision at the cost of bias; methods based... more

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    DS 4
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    Immigration policy can have important net fiscal effects that vary by immigrants' skill level. But mainstream methods to estimate these effects are problematic. Methods based on cashflow accounting offer precision at the cost of bias; methods based on general equilibrium modeling address bias with limited precision and transparency. A simple adjustment greatly reduces bias in the most influential and precise estimates: conservatively accounting for capital taxes paid by the employers of immigrant labor. The adjustment is required by firms' profit-maximizing behavior, unconnected to general equilibrium effects. Adjusted estimates of the positive net fiscal impact of average recent U.S. immigrants rise by a factor of 3.2, with a much shallower education gradient. They are positive even for an average recent immigrant with less than high school education, whose presence causes a present-value subsidy of at least $128,000 to all other taxpayers collectively.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/265813
    Series: Discussion paper series / IZA ; no. 15592
    Subjects: Einwanderung; Arbeitsmigranten; Wirkungsanalyse; Steuereinnahmen; Schätzung; USA; immigration; fiscal; tax; revenue; budget; deficit; surplus; capital; cost; benefit; dividend; subsidy; burden; social security; welfare; outlays; balance; foreign; skill; government; public
    Scope: 1 Online-Ressource (circa 47 Seiten), Illustrationen
  3. The fiscal effect of immigration
    reducing bias in influential estimates
    Author: Clemens, Michael A.
    Published: December 2021
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    Immigration policy can have important net fiscal effects that vary by immigrants' skill level. But mainstream methods to estimate these effects are problematic. Methods based on cash-flow accounting offer precision at the cost of bias; methods based... more

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    DS 63
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    Immigration policy can have important net fiscal effects that vary by immigrants' skill level. But mainstream methods to estimate these effects are problematic. Methods based on cash-flow accounting offer precision at the cost of bias; methods based on general equilibrium modeling address bias with limited precision and transparency. A simple adjustment greatly reduces bias in the most influential and precise estimates: conservatively accounting for capital taxes paid by the employers of immigrant labor. The adjustment is required by firms’ profit-maximizing behavior, unconnected to general equilibrium effects. Adjusted estimates of the positive net fiscal impact of average recent U.S. immigrants rise by a factor of 3.2, with a much shallower education gradient. They are positive even for an average recent immigrant with less than high school education, whose presence causes a present-value subsidy of at least $128,000 to all other taxpayers collectively.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/249009
    Series: CESifo working paper ; no. 9464 (2021)
    Subjects: Einwanderung; Arbeitsmigranten; Wirkungsanalyse; Steuereinnahmen; Schätzung; USA; immigration; fiscal; budget; budgetary; tax revenue; benefits; taxes; deficit; surplus; gain; contribution; welfare; social security
    Scope: 1 Online-Ressource (circa 46 Seiten), Illustrationen
  4. Teoria e prática sobre planejamento e orçamento plurianuais
    Author: Mendes, Constantino Cronemberger; Abreu, Welles Matias de; Souza, Thiago Silva e
    Published: julho de 2021
    Publisher:  Instituto de Pesquisa Econômica Aplicada, Rio de Janeiro

    This study deals with state action through the analysis of the main administrative instruments with planning and budgeting, aiming to illustrate the different characteristics between the planning and budgeting instruments under the multi-annual... more

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    DS 194
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    This study deals with state action through the analysis of the main administrative instruments with planning and budgeting, aiming to illustrate the different characteristics between the planning and budgeting instruments under the multi-annual perspective and to present possible risks of becoming a substitute and multi-annual devices, not complimentary, within the political process of public decision. The budget is a political-political instrument with an allocation structure of public resources and expenditure on entities considered to be of public interest. Planning, in turn, is closely linked to the State's distributive function, to the problems of identifying social demand, public choice, and prioritizing public goods. Both the allocative function of the budget and the distributive function exercised using planning are integrated or interrelated but are limited to the fi scal and fi nancial conditions of the State for maintaining macroeconomic balance. Among the four constitutional amendments pending in the National Congress on planning and budget, only one brings an interpretation of the multi-annual budget as a substitute for the Multi-Annual Plan (PPA), under the national medium-term scope of the federal government. In this context, the possibility of removing the constitutional requirement of the PPA to be a law without a clear proposal to replace it does not fail to create an institutional instability about the fate of planning and budgeting in Brazil. In this sense, this work brings subsidies to stimulate the necessary debate with society regarding the project that is on the legislative table to, for the time being, extinguish the PPA to implement and a multi-annual budget.

     
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    Source: Union catalogues
    Language: Portuguese
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/243028
    Series: Texto para discussão / Ipea ; 2674
    Subjects: planning; budget; multiannual; public choice; federal constitution
    Scope: 1 Online-Ressource (circa 58 Seiten), Illustrationen
  5. Direct democracy and government size
    evidence from Spain
    Author: Sanz, Carlos
    Published: 2017
    Publisher:  Banco de España, Madrid

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Documentos de trabajo / Banco de España, Eurosistema ; no. 1709
    Subjects: public finance; political economy; direct democracy; government spending; deficits; budget; regression discontinuity
    Scope: 1 Online-Ressource (circa 77 Seiten), Illustrationen
  6. Parliamentary control of public money
    Author: Bateman, William
    Published: July 2018

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  7. Avaliação de tendências de longo prazo na execução orçamentária do Ministério da Educação entre 2003 e 2022
    Author: Fonseca, Sergio Luiz Doscher da
    Published: março de 2024
    Publisher:  Instituto de Pesquisa Econômica Aplicada, Brasília

    This text set out to survey long-term trends in the Ministry of Education - MEC budget. A first point was the construction of a twenty-year series of commitments settled in the MEC budget in open public consultations available to the general public.... more

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    This text set out to survey long-term trends in the Ministry of Education - MEC budget. A first point was the construction of a twenty-year series of commitments settled in the MEC budget in open public consultations available to the general public. Having done this, a second point, already involving data analysis, was to establish whether there were long-term trends, a fact that was tested in nominal values and in real values. An analysis of two large aggregates was also carried out: the share of total expenditure on the payment of retired federal employees and their pensioners, that is, social security expenses, which may already show some downward trend due to social security reforms carried out around twenty years ago; and, the comparison of personnel expenses levels with other current expenses over the twenty-year series, also seeking to determine in these cases whether there is a long-term trend.

     
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    Source: Union catalogues
    Language: Portuguese
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/290143
    Series: Texto para discussão / Ipea ; 2976
    Subjects: budget; Ministry of Education; Ministry of Education budget; budget expenses; social security expenses; salary expenses
    Scope: 1 Online-Ressource (circa 20 Seiten), Illustrationen
  8. Process evaluation of the deployment of service attachés or representatives of certain government agencies
    Author: Amador, Julio S.; Orinion, Maria Gisela B.; Del Rosario, Mary Ann L.; Bacasmas, Jill Angeli V.
    Published: December 2022
    Publisher:  Philippine Institute for Development Studies, Quezon City, Philippines

    This Study on Process Evaluation of the Deployment of Service Attachés or Representatives of Certain Government Agencies evaluates the deployment processes of service attachés of eight (8) government agencies1 . It reviews the current systems,... more

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    This Study on Process Evaluation of the Deployment of Service Attachés or Representatives of Certain Government Agencies evaluates the deployment processes of service attachés of eight (8) government agencies1 . It reviews the current systems, frameworks and criteria in place for the deployment of service attachés at the relevant Partner Agencies and the Department of Foreign Affairs that are based on laws and policies (i.e., agency-specific and interagency). Further, it reviews the monitoring and evaluation systems in place that have captured the measurable outputs and performance of the deployed service attachés. Findings validate that the processes involved in the deployment of service attachés are based on policies [i.e. Department Orders, Administrative Orders (AO) and Joint Circulars] of the concerned Partner Agencies and are governed by legal bases [i.e., Executive Order (EO) 2922 , EO 74, series of 1993, and the Philippine Foreign Service Act of 1991 or Republic Act (RA) 7157]. While Laws3 and policies4 for a uniform rules and regulations on assignments at Foreign Service Posts (FSP)5 exist, Partner Agencies have varying degrees of policy consistencies (i.e., creation of a selection committee for recruitment of service attachés, roster or rotation pool, etc.) and discrepancies in the implementation of their own policies (i.e., length of stay at FSPs). On the other hand, the monitoring and evaluation systems of the Partner Agencies proved to be a challenge to obtain. While some of the government agencies' home service units confirmed the existence and submission of performance and evaluation reports by service attachés or Heads of Post, actual samples of these said reports were not received. Thus, this Study opens further research on the examination of the service attachés' performance and evaluation reports, a review of its content, and an analysis of their outputs vis-à-vis the government agencies' budget costs.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/284591
    Series: Discussion paper series / Philippine Institute for Development Studies ; no. 2022, 54 (December 2022)
    Subjects: budget; foreign service; performance evaluation; service attachés
    Scope: 1 Online-Ressource (circa 93 Seiten), Illustrationen