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Política fiscal, asequibilidad y efectos cruzados de precios en la demanda de productos de tabaco: el caso de Uruguay
Ramos Carbajales,Alejandro; Curti,Dardo;
Salud Pública de México , 2010, DOI: 10.1590/S0036-36342010000800014
Abstract: uruguay, a country with a solid tobacco control policy since 2005 shows, contrary to expectations, an insignificant decrease in total tobacco products' sales in the last five years. the hypothesis is that on one side, changes in household income and the income elasticity of the demand for cigarettes were important countervailing factors in the demand of both products. the period 2005-2009 shows a large increase of 36% in household real income in uruguay due to fast economic recovery after the 2002 crisis. the second factor is the interchangeability of roll your own and cigarettes and the impact on the demand of each product as a reaction to tax and price changes. the tax and price of roll your own tobacco remains substantially lower than that of cigarettes. this fact, and the increased substitution of roll your own for cigarettes seems to be the main reasons for the low impact of the policy of tobacco tax and price increases. this paper then consists of a revision of a 2004 study to estimate separate demands for both main tobacco products and obtain estimates for own price, cross price and income elasticities. then, a simulation study was performed using the elasticities found and two scenarios of increases in household income: moderate (2.5% per year) and high (5% per year) confirming that countries where income is growing fast and with a potential for substitution towards cheaper products require substantial cigarette tax and price increases for a fiscal tobacco control policy to become effective.
FISCAL FEDERALISM AND FISCAL DECENTRALIZATION IN AN ENLARGED EUROPEAN UNION  [PDF]
Oprea Florin
Annals of the University of Oradea : Economic Science , 2010,
Abstract: Fiscal competition and tax harmonisation are two of the main current issues in the enlarged European Union. Achieving these goals and thus improving the EU economic governance is partially dependent by the way we understand and practice the so-called fiscal federalism and fiscal decentralization at the national and European level. Our paper aims to emphasize the similitude and differences between fiscal federalism and fiscal decentralization and revealing the way in which the functioning of the European Union is affected by them.
Fiscal Federalism
Tatiana Mosteanu,Mihaela Iacob
Theoretical and Applied Economics , 2007,
Abstract: The central budget of a country collects only a fraction of the total fiscal revenues and executes only o fraction of the national public expenditures, the rest of the revenues and expenditures becoming the responsability of subnational governments. The economist Charles Tiebout developed a theoretical model which although makes an imperfect description of the reality, shows that people’s mobility is being influenced by tax rates and the amount of state/local expenditures. Thus, he suggests that the degree of responsibility that can be appointed to the local budgets should subscribe to the tax – benefits ratio, the extend of the positive externalities and the scale economies of public goods. Also, the issue of revenues distribution among communities is being raised, being identified three kinds of grants used by the public authorities: matching grants, block grants and conditional block grants. In the concept of fiscal federalism there can be found a limited analogy between national public finance theory and international public finance theory, with the international taxation as the pivotal element.
El riesgo como oportunidad  [cached]
Aurelio Ferrero,Daniela Gargantini
Revista INVI , 2003,
Abstract: Durante los últimos a os el crecimiento mundial de catástrofes naturales ha ido en franco aumento. Sin embargo, desde un enfoque sistémico puede verificarse que la gran mayoría de los desastres se origina en los países en desarrollo (entre ellos los latinoamericanos), siendo las pérdidas en ellos significativamente más altas que en los países industrializados. Bajo esta postura los desastres no son sólo naturales sino socio- naturales, enfatizando la estrecha relación de causalidad entre modelos de desarrollo y urbanización y procesos de generación de riesgos, al incrementar la vulnerabilidad de los sectores más desprotegidos. El desastre pone en evidencia así una situación (la pobreza y segregación urbana) ya existente, pero no considerada hasta el momento de la catástrofe. Frente a este panorama el desastre aparece como oportunidad que precipita tres catalizadores de políticas habitacionales: tierra, asistencia técnica y financiamiento, incrementando la celeridad y la creatividad de las respuestas. El interrogante que surge es por qué esperar el desastre para ponerlos en marcha, cuando ninguno de ellos es estrictamente dependiente de la situación de riesgo, sino sujeto de luchas de poder.
Fiscal Discipline in India
Sanhita SUCHARITA,Narayan SETHI
Romanian Journal of Fiscal Policy , 2011,
Abstract: The present study broadly attempts to analyze the role of Fiscal Responsibility and Budget Management Act in restoring fiscal balance in India. It analyses the need for fiscal rules and constraints in India. The study aims at finding out the major factor behind rising fiscal imbalance in India and to examine whether there is an electoral motive towards high fiscal deficit to GDP ratio or not. It also analyzes the effectiveness of various measures undertaken at the central and state level to inculcate fiscal discipline in the fiscal management. The study also makes an attempt to do a critical in depth reviews of the Fiscal Responsibility and Budget Management Act and make an attempt at examining effectiveness and suitability of FRBM Act through a quantitative analysis. It also makes an attempt to suggest improvements in the fiscal monitoring mechanism in India. We employ Ordinary Least Square (OLS) method to examine the impact of Fiscal Responsibility and Budget Management Act on fiscal deficit in India using the data for the period 1980-81 to 2008-09. The regression results indicates that FRBM Act does not have a significant effect on the Gross Fiscal Deficit (GFD) to GDP ratio where as GDP (at factor cost) growth rate has a significant negative effect on the GFD to GDP ratio.
FISCAL DECENTRALIZATION AND FISCAL AUTONOMY IN THE EU MEMBER STATES  [PDF]
Crasneac Alexandru,Hetes Gavra Roxana,Miru Oana
Annals of the University of Oradea : Economic Science , 2011,
Abstract: In the process of fiscal decentralization sub-central governments have gained access to different fiscal resources, but the autonomy in setting the taxes is a key issue when analyzing the degree of decentralization. In this paper we calculated an index of tax autonomy for the EU Member States based on the OECD methodology of classification of sub-central taxes according to the degree of control over these taxes. We have shown that the design of intergovernmental fiscal relations is significantly different among the Member States, and taking into consideration the discretion over sub-national taxes provides a valuable insight on the fiscal decentralization design.
Federalismo Fiscal
Benvenuti,José Manuel;
Documentos y aportes en administraci?3n p?oblica y gesti?3n estatal , 2007,
Abstract: the purpose of this article is to present the argentina's federalism crisis. some backgrounds on not only political, demographic and economical centralization but also on the decline of local powers when facing the national executive power are discussed. as regards the fiscal situation, the implementation of co-participation regimes that guarantee the automaticity in fund remission provided in the 1994 constitutional reform is discussed, confronting, thereby, a highly difficult to fulfill procedure that is considered to be more adequate to a confederated system than to a federal one. after the situation is described, it is called on for the recuperation of a centralized and cooperative federalism, stressing the relevance of the regions as one instance that would allow not only integrating the real country but also as a factor of equilibrium and harmonious development.
THE FISCAL MECHANISM. INFLUENCES.  [PDF]
Morar Ioan Dan,Bota-Moisin Anton Florin
Annals of the University of Oradea : Economic Science , 2008,
Abstract: Fiscal mechanism is part of the financial one, mechanism that refers to a large and difficult domain, namely the financial one. Fiscal mechanism’ functionality is defined by two components, namely by the level of conception that outlines the structure of the mechanism and on the other side, by the influences of the environment in which it exists. Technical procedures, the instruments and the modalities of taxes administration, fiscal charge itself and the human action marked by ideologies, customs and subjective compulsions are fluctuations that determine the functionality of fiscal mechanism.
FISCAL MANAGEMENT OF ROMANIAN COMPANIES
Maria Zenovia GRIGORE,Mariana GUR U
Lex et Scientia , 2010,
Abstract: This paper is aimed to analyze the taxation influence upon the company’s activity. Fiscal management is integrated into the company management and must therefore be defined in terms of general policy objectives of the company. The efficiency of fiscal policy is an essential element of fiscal management. This can be achieved directly (through the tax law that includes measures of fiscal incitement) or indirectly (when the tax system offers a number of tax deductions for expenses, the possibility to cover losses from previous financial periods, the limitation of deductible expenses according to earnings before taxes etc.). The two forms of efficiency of fiscal policy are placed in the calculation of relations between fiscal management, strategic planning, tax risk and accounting. Fiscal policy should aim at the company’s research and to achieve optimal cost of taxation. This paper analyses the methods that the companies dispose of in order to reduce this cost.
NOUL COD FISCAL AL ROMANIEI  [PDF]
Adrian Mihai INCEU,Dan Tudor LAZ?R
Revista Transilvan? de ?tiin?e Administrative , 2004,
Abstract: This paper is trying to present the newer Romanian fiscal framework”. The fiscal code was expected to solve some fundamental issues such as: unification and harmonization of Romanian fiscal legislation with the European Union’s regulations; the stability of fiscal frame and not at least the clarity of fiscal laws. Even if there are a lot of questions and unsolved problems we adopted a positive approach because it was the first major step to reform the fiscal system since December 1989. The article contains a short presentation of the most important fiscal revenues regulations, a comparative approach with other countries fiscal laws and at the end some critics of the fiscal code.
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