natural resources, are important determinants of tax revenue. …

the inflation tax. Accordingly, continued effort is likely to be needed to attain a fiscal position that is sustainable …

The paper provides a selective survey of methods and findings concerning the impact of tax and welfare policies on … employment, unemployment, and economic growth in OECD countries. The paper examines a number of facets of tax and welfare policy …

Tax authorities in several countries have intensified their surveillance of intercompany transfer pricing in recent … pricing for tax purposes. It reviews the existing international guidelines and national rules on methods for determining … appropriate transfer prices, as well as the issues related to tax administration practices for the implementation of those rules …

periods. These changes are too large and too sudden to attribute fully to a deterioration in tax administration or to changes … in the traditional determinants of tax levels. The paper argues that they should be attributed mostly to macroeconomic … policies. The paper discusses the connection between tax levels and (a) the real value of the official exchange rate, (b …

This paper examines the role of tax administration in developing countries from an economic perspective. The … traditional separation of tax policy and tax administration in the literature is shown to break down in developing countries …, where tax administrators decide in what manner complicated tax legislation should actually be applied. After surveying …

Starting in the early 1990s, the Baltics, Russia, and other (BRO) countries of the former Soviet Union initiated tax … lowering of the top marginal income tax rate would significantly benefit economic development and increase tax compliance, have … initiated a new stage of tax reforms. This paper reviews country experiences and suggests that (i) overall, there seems to be …

This paper studies an optimal tax problem for a small open economy where collecting taxes is costly. It is shown that …, in the presence of collection costs modeled as an increasing function of the tax rate: (a) the standard rules of optimal … domestic taxes as a second-best revenue-raising device; and (c) the optimal tariff/tax structure may be uniform rather than …