This paper examines the fiscal instruments available to different levels of government and their interactions to enhance the effectiveness of public policies for the poorest and hungry groups. Address...
On 01 Mar 2016 What do we know about the results of decentralized service delivery? Verifying outcomes and results of decentralized policies is a very challenging exercise, given the large number of stakeholders inv...
On 01 Mar 2016 In this paper, we take as given the need for public action on climate change (see Stern, 2007), and that carbon taxation is one of the key instruments for influencing both behaviour of consumers and p...
On 01 Mar 2016 Should tax reforms be guided by rules of thumb suggested by the IMF, or directions or reform based on analytical approaches, such as optimal tax theory? In many cases, the applications of the directio...
On 01 Mar 2016 We present a framework for the analysis of tax and benefit policy in countries with significant informality. Our framework allows us to jointly analyse the e!ects of various taxes and benefits on ince...
On 01 Mar 2016 The 1994 Fiscal Reforms in China were spectacularly successful in meeting the immediate challenges that the economy faced at that time—a sharply dropping tax/GDP ratio, and limited ability of the cent...
On 01 Mar 2016 In this paper we examine incentives to cheat in the Mexican tax system and argue that these are affected by interactions between taxes. We use variation in tax status between Mexican firms and variati...
On 29 Feb 2016 A history of Pakistan’s relations with the IMF (and the Bretton Woods Institutions in general) 2 cannot be told without reference to the complex and changing role played by the United States, es...
On 29 Feb 2016 The reform of the tax administration has been recognized as a priority since the early 1980s and the report of the Tax Reforms Commission headed by Qamar-ul Islam, which had called the then Central Bo...
On 29 Feb 2016 Differences in political ideology might lead to different views about the role of the state in the provision of public services across countries, or even in the same country over time.2 At the same ti...
On 26 Feb 2016 While property taxation has existed since ancient times, and the taxation of land has been a mainstay of public finances through the Middle Ages, in both Europe and Asia, it has all but ceased to be a...
On 26 Feb 2016 The issue of managing sub-national liabilities is not only an issue in the EU, but is also being a major concern in South Asia, China and Brazil as much of the public investment needed for sustainable...
On 26 Feb 2016 Given that public investment requirements far exceed available resources in most developing countries, there is a need to both channel public resources wisely and also best leverage the opportunities...
On 26 Feb 2016 |