Please use this identifier to cite or link to this item:
Full metadata record
DC FieldValueLanguage
dc.identifier.citationFarrugia, J. (2011). The effect of fiscal drag on the Maltese economy : analysing the Maltese tax burden through tax wedge indicators (Master's dissertation).en_GB
dc.description.abstractThis exercise computed tax wedge indicators for the Maltese tax system on employed labour, using the methodology as developed by the OECD. Between 2000 and 2009 the average tax burden for most households declined, as a result of reforms undertaken to the income tax and family benefits systems throughout this period. The largest declines were experienced by family types with earnings around the average wage value or higher. Taxpayers with lower income levels benefited less from the reduction in the tax burden on employed labour due to the presence of strong nominal and real fiscal drag effects.en_GB
dc.subjectTax incidence -- Maltaen_GB
dc.subjectTaxation, Stateen_GB
dc.subjectFiscal policy -- Maltaen_GB
dc.titleThe effect of fiscal drag on the Maltese economy : analysing the Maltese tax burden through tax wedge indicatorsen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.publisher.institutionUniversity of Maltaen_GB
dc.publisher.departmentFaculty of Economics, Management and Accountancy. Department of Economicsen_GB
dc.contributor.creatorFarrugia, John (2011)-
Appears in Collections:Dissertations - FacEma - 2011
Dissertations - FacEMAEco - 2011

Files in This Item:
File Description SizeFormat 
  Restricted Access
48.39 MBAdobe PDFView/Open Request a copy

Items in OAR@UM are protected by copyright, with all rights reserved, unless otherwise indicated.