tax system. It also illustrates that Haiti’s public sector employment is far smaller than in other countries. …

framework of Global Fiscal Model (GFM) with technical details. It analyzes tax and expenditure measures and implications of …

This paper analyzes the relationship between inflation tax and the level of government spending in a public finance … consumption tax, may carry increasing marginal collection costs. As a result, and unlike previous findings in the literature, the … inflation tax becomes an increasing function of government spending. Furthermore, the more inefficient the tax collection system …

. The legislative basis for taxation is clear and comprehensive. Tax administration is clearly defined and well coordinated …

This paper examines the methodological issues arising in the measurement of the distributional impact of tax and …

government spending on health care and education, and social indicators. Unlike previous studies, where social indicators are … used as proxies for the unobservable health and education status of the population, this paper estimates a latent variable … the education sector. Overall, the latent variable approach was found to yield more adequate estimates of social …