GEM Latvia report 2014/20152015 17-11
New Global Entrepreneurship Monitor 2014/2015 is available and can be downloaded here
New FREE Policy Brief2015 16-11
Latvia Stumbling Towards Progressive Income Taxation by Alf Vanags and Anna Zasova (BICEPS).
The 2016 budget includes measures aimed at increasing the progressivity of the Latvian income tax system. In this brief we report some exercise on the impact of these measures using the Latvian EUROMOD tax-benefit microsimulation model. We show that by their design, the reforms are aimed at a reduction in income inequality and an increase in the progressivity of the tax system. However, there are risks that the behavioural response of the tax payers will subvert the intended impact of the reforms.
New article in BJE2015 12-11
New article published in the Baltic Journal of Economics: "Explaining and tackling the shadow economy in Estonia, Latvia and Lithuania: a tax morale approach" - by Colin C. Williams and Ioana A. Horodnic.
Conference "What kind of progressive tax does Latvia need?"2015 05-06
On 5 June, conference "What kind of progressive tax does Latvia need?" took place in the Latvian Parliament. The conference was organised by the chairman of the Parliamentary Economic, Agricultural, Environmental and Regional Policy Committee, Romāns Naudiņs and Member of the Parliament Igors Pimenovs. The conference focused on the role of current tax policy in shaping social inequality in Latvia, as well as on the possibility to simultaneously increase budget revenues, promote economic growth and reduce social inequality by making the tax system more progressive. Conference participants also discussed possible risks and benefits of a progressive tax system.
BICEPS research fellow Anna Zasova participated with a presentation "Making Latvian tax system more progressive: perspectives and instruments".
The 57th International Scientific Conference of Daugavpils University2015 16-04
BICEPS research fellow Marija Krūmiņa participated with a presentation "Who are Latvian early-stage entrepreneurs".
TeliaSonera Institute Discussion Paper no 162015 26-02
New TeliaSonera Institute Discussion Paper no 16 "The Benefits of 4G: Sweden and Estonia - European Leaders in 4G" by Alf Vanags and Lauris Grāvelis. To download the paper or see previous papers click here
FREE Policy Brief2015 05-02
"The Political Economy of the Latvian State Since 1991: Some Reflections on the Role of External Anchors" by Alf Vanags in the FREE Policy Brief Series.
Possible role of the tax system in reducing income inequality2015 27-01
Today BICEPS director Alf Vanags and research fellows Anna Zasova and Anna Pļuta (Ždanoviča) presented their research "Possible role of the tax system in reducing income inequality" to the Budget and Finance (Taxation) Committee of the Latvian Parliament.
Conference "Tax policy in Latvia: opportunities and challenges"2015 16-01
Participants of today's conference "Tax policy in Latvia: opportunities and challenges" discussed challenges faced by the Latvian tax policy makers and proposed possible solutions, based on other countries' best practices. The conference was organised by the European Conservatives and Reformists Group in the European Parliament, and was mainly focusing on income taxes and tax collection, as well as on effective ways to reduce inequality. List of participants included representatives from the European Parliament, OECD, Latvian finance ministry, Employers’ Confederation of Latvia, Free Trade Union Confederation of Latvia, and other organisations.
BICEPS research fellows Anna Zasova and Anna Pļuta (Ždanoviča) were talking about efficiency and equity of the Latvian tax-benefit system. In their presentation, they emphasized that the Latvian tax-benefit system is characterized both by relatively weak incentives to work and relatively low degree of income redistribution.