The treatment of license payments in the national accounts has become increasingly important in recent years; with mobile phone licenses being auctioned for substantial values in several countries. Because the text of the System of National Accounts 1993 does not provide specific guidance on...

Tax concessions have been employed as a central component of the development strategy in the small island states comprising the Eastern Caribbean Currency Union. This paper compares the costs of concessions in terms of revenues forgone with the benefits in terms of increased foreign direct...

The effects on trade performance of corporate taxes and the value-added tax (VAT) continue to excite controversy but have received little empirical attention. This paper uses panel data for OECD countries from 1967 to 2003 to examine the effects of these taxes on export performance, paying...

This Summary Report describes Afghanistan's Interim National Development Strategy (I-ANDS). It assesses the overall policy objectives, analyzes the context of and constraints to the achievement of those objectives, summarizes the government's key strategies and programs, and also reviews...

The Afghanistan National Development Strategy (ANDS) is Afghanistan’s Poverty Reduction Strategy Paper (PRSP). Implementation of the ANDS is highly dependent on donor assistance. The main general objectives of the ANDS are to improve the quality of life of Afghan people and to reduce...

This paper discusses key findings of the First Annual Report (2008/09) on the Afghanistan National Development Strategy (ANDS). The economic and security situation was particularly challenging during the first year of ANDS implementation (1387 or 2008/09) owing to rapid increases in food and...

The Russian federal government has recently initiated a fundamental reform of its budget system, encompassing important policy, procedural, and institutional changes. This paper reviews this reform agenda with reference to the experience of industrial countries that over the past two to three...