In a drive to encourage risk-taking, entrepreneurship and competitive fiscal advantage, many OECD countries have reformed their personal income tax system fundamentally over the last two decades, generally in ways that can be characterised as rate reducing and base broadening. This comprehensive...

"This review focuses on the objectives and direction of the State Territorial Administration Reform (STAR) that the Government of Hungary launched in 2010. It provides an evidence-based evaluation of the current state of the reform and identifies steps that can be taken to improve...