significant potential for cutting tax expenditures. Furthermore, eliminating distortions in the tax base would encourage economic …

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

The structure of Japan's corporate income tax system is broadly in line with those of other G7 countries. However …, relatively high marginal and average effective tax rates prompt the question of whether adjustments should be considered to meet … issues and trade-off's related to changes in the corporate income tax system. It does not provide recommendations, but raises …

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 …

This paper examines tax policy and tax reforms in Uganda. Using household survey evidence, the paper identifies which … taxes are progressive and investigates whether tax reforms have made the poor better or worse off. Household survey analysis … reveals that some of the tax reforms implemented in the 1990s were generally pro-poor. The paper also examines business …

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 …