Migration is a phenomenon that reflects economic, social and demographic imbalances across countries and requires a multi-disciplinary approach to understand and manage. This paper offers some observations on the complex issue of the development impact of migration. It will do so by commenting...

This paper reviews the literature on the costs of VAT, beginning with a review of concepts with regard to different aspects of administrative and compliance costs and then a review of quantitative estimates of such costs. It concludes with a brief discussion of VAT non-compliance and fraud with...

This study is part of the project entitled "Costs and Benefits of Labour Mobility between the EU and the Eastern Partnership Countries" for the European Commission1. The study was written by Luca Barbone (CASE) Mikhail Bonch- Osmolovskiy (CASE) and Matthias Luecke (Kiel). It is based on the six...

This paper examines fiscal outcomes in Eastern and Central European countries before and during the global crisis of 2008-2010. These outcomes are evaluated in the context of overall changes in fiscal institutions and global market conditions. Eastern and Central European countries’ situations...

How should Tajikistan adapt to ongoing and future climate change, in particular given the many pressing development challenges it currently faces? The paper argues that for developing countries like Tajikistan, faster economic and social development is the best possible defense against climate...

This report presents and discusses the findings of the “Study to quantify and analyse the VAT Gap in the EU-27 Member States” (Contract TAXUD/2012/DE/316, FWC No. TAXUD/2010/CC/104), conducted by CASE and CPB.The structure of this report is as follows. In Chapter 1, we discuss the structure...

This paper reviews the published literature on the definition and measurement of the administrative and compliance costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union.

Funded, compulsory pension funds are under attack in Europe and beyond. But are recent policy actions likely to improve the lot of future pensioners, or will they turn out to be short-term politically-motivated fixes that ultimately make life harder?

This e-brief reports on the results obtained with respect to the macroeconomic impact of remittances (simulated through a macro model of the Polish economy), as well as their effect at the household level and in terms of their regional distribution. The authors show that remittances have had a...

This paper contributes to the ongoing debate on fiscal consolidation and the questionable effectiveness of the Stability and Growth Pact by addressing the problem of economic governance in the EMU with a game-theoretic principal-agent approach. Following the theory of delegation, we develop a...