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Estimation of a Tax Gap in the Personal Income Tax by Means of National Accounts
Czech Republic National Accounts Personal Income Tax Tax Gap
2016/1/27
The article deals with the estimation of a tax gap incurred by devastation of a tax base and concentrates on undervaluation of incomes from an independent activity. The distortion rate was estimated b...
Decentralization and Educational Reform: What Accounts for a Decoupling Between Policy Purpose and Practice? Evidence from Buenos Aires, Argentina
Decentralization Educational Reform Decoupling Policy Purpose Practice
2009/9/30
This study provides empirical evidence of the implementation outcomes of decentralization and education reform policies conducted in Argentina during the 1990s. The study examines how the reform was a...
Human Capital Accounting and the System of National Accounts Extension
Human Capital Capital Accounting National Accounts
2009/4/15
With the increasing importance of human capital in the development of the economy and society, it is logical to introduce human capital into the System of National Accounts (SNA). Based on the theory ...