Thesis (Ph. D.)--University of Adelaide, Dept. of Commerce, 1998? / Includes bibliographical references (leaves 315-326).

Thesis (Ph. D.)--Harvard University, 2000. / Includes bibliographical references (leaves 446-467).

Generational Accounting (GA), developed by Auerbach. Gokhale and Kotlikoff (1991) is an alternative and dynamic method employed in measuring the impact of existing fiscal policies on current and future generations. The method is based on the government&rsquo / s intertemporal budget constraint which principally requires that the present value of current and future generations&rsquo / net tax payments plus the existing net wealth be sufficient enough to cover for government&rsquo / s future consumption. In contrast to the traditional and static measures of fiscal sustainability, GA method reveals the intergenerational distribution of tax burden and helps identifying the policies that can alleviate the generational imbalance. This paper constructs and presents the first set of generational accounts for Turkey in an attempt to measure the generational gap and compare the Turkish intergenerational fiscal outlook to a number of developed and developing countries.

In this diploma project I am describing principles, purpose and construction of revenue taxes for nature persons in Czech Republic and in Italy and I am analyzing different between revenue taxes by Czech an Italy legal regulations. Czech revenue taxes for nature persons results from Zákon č. 586/1992 Sb., o daních z příjmů and the Italy revenue taxes for nature persons results from Testo unico del 22/12/1986 n. 917. In theory part there were analyzed parts of Czech and Italy revenue tax laws and taxation revenue from employment and from entrepreneurial activity more detailed. In practical part were chosen 5 examples on taxation of wages and 5 examples on taxation of business revenues. In these examples are demonstrated the biggest different in revenue taxation in Czech Republic and in Italy.