Journal Article
The impact of socioeconomic reforms on the work incentives in Latvia
Publication details
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.
Notes
Open Access journal