Template-Type: ReDIF-Article 1.0
Author-Name: Dmitriy I. Babansky
Author-Email: dbabansky@sbs-consulting.ru
Author-Workplace-Name: Russian Presidential Academy of National Economy and Public Administration
Title: Fiscal Burden Coefficient as one of the Tools to Estimation of the Business Climate in Regions
Abstract: The paper presents modifications of the Gini coefficient, which can be used in the definition of diversified fiscal policy at the regional level. Offered coefficients allow estimating the level of tax burden per unit of output as a relatively average for the manufacturing industries, as well as in the context of the sectoral viewpoint in the regions and the national average. Based on these results the share of the cost of production taxes and, as a consequence, the level of competitiveness can be estimated.
Classification-JEL: H72, D24
Keywords: fiscal policy, industrial development, industrial policy, sectoral development, the Gini coefficients
Journal: Finansovyj žhurnal — Financial Journal
Pages: 60-65
Issue: 4
Year: 2016
Month: August
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2016/4/statyi_4/fm_2016_4_07.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:160407:p:60-65