The impact of socioeconomic reforms on the work incentives in Latvia

Author

Publication Date

Jun 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.

Volume and page numbers

Volume: 8 , p.97 -110

DOI

http://dx.doi.org/10.7220/AESR.1822.7996.2014.8.1.6

Publication type

Journal Article

Research area

Tax and benefit systems

Links

http://ejournals.vdu.lt/index.php/applied-economics/article/view/168

Notes

Open Access journal

Cid:523191

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