相关论文: About inevitability of budgetary code receiving fo…

In the research there is reviewed the peculiarities of the formation of tax revenues of the state budget, analysis of the recent past and present periods of tax system in Georgia, there is reviewed the influence of existing factors on the…

The topic under study is of crucial importance, especially for developing countries. The aim of the present paper is to study the problems in revenue administration in terms of tax revenue in Georgia and analyze foreign experience in that…

The budget is the key means for effecting policy in democracies, yet its preparation is typically an excluding, opaque, and arcane process. We aim to rectify this by providing for the democratic creation of complete budgets --- for…

We study a participatory budgeting problem of aggregating the preferences of agents and dividing a budget over the projects. A budget division solution is a probability distribution over the projects. The main purpose of our study concerns…

While optimal taxation theory provides clear prescriptions for tax design, translating these insights into actual tax codes remains difficult. Existing work largely offers theoretical characterizations of optimal systems, while practical…

The work "International Taxation and its impact on Georgian Business Subjects" discusses the essence, types of international taxation and ways to prevent it. Object of international taxation, taxable base and rates, features based on the…

Budgeted uncertainty sets have been established as a major influence on uncertainty modeling for robust optimization problems. A drawback of such sets is that the budget constraint only restricts the global amount of cost increase that can…

We introduce the concept of budget games. Players choose a set of tasks and each task has a certain demand on every resource in the game. Each resource has a budget. If the budget is not enough to satisfy the sum of all demands, it has to…

Do governments adjust budgetary policy to rising public debt, precluding fiscal unsustainability? Using budget data for 52 industrial and emerging economies since 1990, we apply panel methods accounting for cross-sectional dependence and…

A complete description of taxation systems that ensure sustainable economic development is given. These tax systems depend on production technologies and gross output volumes. Explicit formulas for such dependencies are found. In a…

We analyze the problem of optimal reduction of the debt-to-GDP ratio in a stochastic control setting. The debt-to-GDP dynamics are modeled through a stochastic differential equation in which fiscal policy simultaneously affects both debt…

The aim of the present article is to treat the Greek public debt issue strictly as a curve fitting problem. Thus, based on Eurostat data and using the Mathematica technical computing software, an exponential function that best fits the data…

Consider the problem of a government that wants to reduce the debt-to-GDP (gross domestic product) ratio of a country. The government aims at choosing a debt reduction policy which minimises the total expected cost of having debt, plus the…

Social Security and other public policies can be viewed as a series of cash in and outflows that depend on parameters such as the age distribution of the population and the retirement age. Given forecasts of these parameters, policies can…

In a dynamic economy, we characterize the fiscal policy of the government when it levies distortionary taxes and issues defaultable bonds to finance its stochastic expenditure. Default may occur in equilibrium as it prevents the government…

The legitimacy of bottom-up democratic processes for the distribution of public funds by policy-makers is challenging and complex. Participatory budgeting is such a process, where voting outcomes may not always be fair or inclusive.…

Budget Minimization is a scheduling problem with precedence constraints, i.e., a scheduling problem on a partially ordered set of jobs $(N, \unlhd)$. A job $j \in N$ is available for scheduling, if all jobs $i \in N$ with $i \unlhd j$ are…

We consider the problem of optimally controlling stochastic, Markovian systems subject to joint chance constraints over a finite-time horizon. For such problems, standard Dynamic Programming is inapplicable due to the time correlation of…

Many countries around the world have had to carry out radical reforms periodically in their pension systems. Global experience shows that it is important to optimize the costs of pension and social security systems in order to ensure a…

In this note we consider a society that partitions itself into disjoint jurisdictions, each choosing a location of its public project and a taxation scheme to finance it. The set of public project is multi-dimensional, and their costs could…