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 …

Despite recording double digit growth since 2000, Armenia's tax-to-GDP ratio has been fairly stable at about 14 …½ percent. This paper catalogues a range of factors that may account for Armenia's stubbornly for tax collection by benchmarking … Armenia's tax-to-GDP against some comparator countries and conducting an extensive econometric study of the main determinants …

Social protection in industrial countries has been provided through regulations, tax expenditures, and public spending … level of recent decades. Specifically, tax competition among jurisdictions, ballooning electronic commerce, and increased … mobility of the factors of production will likely cause significant falls in tax revenue in future years. The paper concludes …

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 …