Indonesia is engaged in an unprecedented major social and economic experiment in which much authority and responsibility for its governmental expenditures are being decentralized from the national government, largely to the local government level rather than the provincial government level. From...

The Government of Jamaica imposes a wide range of taxes on income, consumption, and property. An important consideration in any reform of these taxes is their impact of the distribution of income, or their tax burden. This staff paper presents background and analysis of the burden of the...

Robert H. Aten discusses "The Effect of Federal, State and Local Tax Rates on Capital Gains: New York State's Experience" by Frans Seastrand.

In 2014, Chinas growth continued to slow which reflected policy to put their economic growth on a more sustainable footing. While policy efforts to tighten credit growth reduce excess capacity, internalize the cost of industrial pollution, and harden local governments budget constraints...

While there is extensive knowledge about how to design fiscal decentralization policies, considerably less is understood about how a decentralization program should be sequenced and implemented. Countries embarking on decentralization often struggle with decisions about the essential components...