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 …

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 …

São Tomé and Príncipe is very open and highly depends on imports resulting in high indirect tax revenue. At the same … time, the production and export base are very narrow, leaving the authorities with a small domestic tax base. For these … in percent of GDP. The paper describes the domestic tax system in São Tomé and Príncipe and uses cross-country empirical …

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 …

tools, including pension reform, tax base broadening (and, if necessary, rate hikes), improved tax administration and some …