natural resources, are important determinants of tax revenue. …

A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation … range of subnational tax instruments might be considered, but interactions between new tax assignments and the system of …

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 …

Russia dramatically reduced its higher rates of personal income tax (PIT) in 2001 establishing a single marginal rate …. This 'flat tax' experience has attracted much attention (and emulation) among policymakers, making it perhaps the most … important tax reform of recent years. But it has been little studied. This paper asks whether the strong revenue performance of …

This paper proposes a new hybrid cash-flow tax on corporations that, on one hand, taxes only excess corporate profits … tax compared to the cash-flow tax on real transactions that seems to have gained common acceptance. The hybrid tax is a … modified version of the cash-flow tax on real and financial transactions combined. The modification involves replacing …