The nature of the seventeenth-century Mughal state and its land revenue taxation system has become a matter of controversy in recent years. Irfan Habib and his followers dominated thinking on this subject from the sixties onwards. They saw the regime as highly centralized and essentially...

This paper analyses three options for financing higher education:• Tax funding, as proposed by the Liberal Democrats and, more recently, the Tories.• Tax funding plus upfront charges, as at present.• Tax funding plus deferred charges, as proposed in the White Paper on highereducation...

The housing system is intrinsically linked to almost every major area of government policy fromthe economy and taxation to the environment and education. It is driven by a huge range offactors from the behaviour of individuals to global economic forces. It is also in most casesthe greatest asset...

Economists generally assume that the state has sufffcient institutional capacityto support markets and levy taxes, assumptions which cannot be taken forgranted in many states, neither historcally nor in today’s developing world.Our paper develops a framework where "policy choices" in market...

This volume presents 18 recent IMF research studies on the causes and consequences of corruption, as well as how it can most effectively be combated to improve governance, increase economic growth, and reduce poverty. The authors examine how civil service wages affect corruption, the impact of...

In der Diskussion um die Reform der Altersvorsorge mehren sich die Stimmen zugunsten einer nachgelagerten Rentenbesteuerung. Hierbei wird vielfach übersehen, dass es sich dabei um eine Form der konsumorientierten Besteuerung handelt. Demgegenüber bildet derzeit noch immer die alle Einkünfte...