Fiona Coulter

Dados Biográficos

ID5736641
NOMEFiona Coulter
PRENOMESFiona
SOBRENOMECoulter
ASSINATURACOULTER F
AFILIAÇÕESUniversity of Bath
VERIFICADONão
TOTAL DE OBRAS4
TOTAL DE CITAÇÕES58
TOTAL COMO AUTOR4
TOTAL COMO EDITOR0
PRIMEIRO ANO DE PUBLICAÇÃO1991
ANO MAIS RECENTE DE PUBLICAÇÃO1995
ÍNDICE H2

  • Fiscal systems in transition

    Fiona Coulter, Christopher Heady et al.ARTICLEEurope Asia Studies1995Referências: 2

    TAX REFORM has been a major priority of microeconomic policy during the process of economic transition in Central and Eastern Europe. In the Czech Republic, a fundamental restructuring of the tax system took place from the start of 1993, introducing a tax system broadly in conformity with taxation practice in Western Europe. The new system includes personal and corporate income taxes, a value added tax of the type operated by EU member states, an…

  • Implicit and Explicit Social Policy in the Czech and Slovak Personal Tax Systems

    Open AccessFiona Coulter, Christopher Heady et al.ARTICLEJournal of European Social Policy1995Citada por: 1Referências: 1

    We show that the old Czechoslovak personal tax system was opaque, inequitable and neg lected adverse incentive effects, because in large part it was being used as an instrument of social policy to encourage family formation, growth and support. We also show that because the old system's distribution effects can be generated by a simple linear tax system, its extraordinary complexity was entirely unnecessary. An analysis of the new direct tax syst…

  • Equivalence Scale Relativities and the Extent of Inequality and Poverty

    Fiona A E Coulter, Fiona Coulter et al.ARTICLEThe Economic Journal1992Citada por: 42

    Journal Article Equivalence Scale Relativities and the Extent of Inequality and Poverty Get access Fiona A. E. Coulter, Fiona A. E. Coulter University of Bath Search for other works by this author on: Oxford Academic Google Scholar Frank A. Cowell, Frank A. Cowell London School of Economics Search for other works by this author on: Oxford Academic Google Scholar Stephen P. Jenkins Stephen P. Jenkins University College of Swansea Search for other …

  • Poverty, Inequality and Income Distribution in Comparative Perspective

    Fiona Coulter, Timothy M Smeeding et al.ARTICLEThe Economic Journal1991Citada por: 15

    Journal Article Poverty, Inequality and Income Distribution in Comparative Perspective: The Luxembourg Income Study Get access Poverty, Inequality and Income Distribution in Comparative Perspective: The Luxembourg Income Study. Edited by TIMOTHY M. SMEEDING, MICHAEL O'HIGGINS AND LEE RAINWATER. (New York and London: Harvester Wheatsheaf, 1990. Pp. xxv+193. à à à à £30.00 hardback. ISBN 0 7450 0335 4.) Fiona Coulter Fiona Coulter University of Bat…