Tax administration reforms can play an important role in fiscal adjustment. This role is examined by reviewing … Indonesia's tax reform cum fiscal adjustment experience since 2001. The paper describes Indonesia's fiscal adjustment strategy …, its tax administration reforms, and assesses the impact of these reforms on fiscal adjustment. Evidence suggests tax …

We explore the underlying determinants of the macroeconomic effects of fiscal policy and tax and social security reform … and small economy, are examined: the effects of changes in government debt; higher government spending; tax reform; and …

One of the most striking tax developments in recent years, and one that continues to attract considerable attention, is … the adoption by several countries of a form of "flat tax." Discussion of these quite radical reforms has been marked …, however, more by assertion and rhetoric than by analysis and evidence. This paper reviews experience with the flat tax …

business cycle volatility. A more aggressively countercyclical tax revenue gap rule increases welfare gains by around 50 …

government simultaneously provides three main categories of expenditures with distortionary tax finance: public production … competitive economy and distortionary tax rates. When fiscal policy is endogenously chosen at a social optimum, the relation … between the rate of growth and tax rates is always negative. These two conclusions suggest that the interaction between fiscal …