Publication type
Journal Article
Author
Publication date
June 1, 2014
Summary:
Paper identifies the impact of the proposed and alternative
socioeconomic reforms on changes in work incentives in Latvia. This
paper aims at the assessing the role of Personal Income Tax and basic
allowance in influencing Marginal Effective Tax Rates assessed using
various scenarios of hypothetical policy changes. Results show that the
tax reform implemented since 2014 has a relatively weak impact on the
work incentives of Latvians.
Published in
Applied Economics: Systematic Research
Volume and page numbers
Volume: 8 , p.97 -110
DOI
http://dx.doi.org/10.7220/AESR.1822.7996.2014.8.1.6
ISSN
18227996
Subjects
Link
http://ejournals.vdu.lt/index.php/applied-economics/article/view/168
Notes
Open Access journal
#523191