This paper assesses the relative efficiency of government spending on health care and education in Croatia by using the … health care and education, related to inadequate cost recovery, weaknesses in the financing mechanisms and institutional … education. These inefficiencies suggest that government spending on health and education could be reduced wi …

This paper discusses important tax policy issues facing developing countries today. It views tax policy from both the … macroeconomic perspective, which focuses on broad questions such as the level and composition of tax revenue, and the microeconomic … perspective, which focuses on certain design aspects of selected major taxes, such as the personal income tax, the corporate …

We investigate the relation between changes in tax composition and long-run economic growth using a new dataset … 20 years of observations on total tax revenue during the period 1970-2009—21 high-income, 23 middle-income and 25 low …-income countries. To our knowledge this is the most comprehensive and up-to-date dataset on tax composition and growth. We find that …

This study estimates the impact of corruption on the revenue-generating capacity of different tax categories in the … the tax authority and individuals, such as taxes on international trade, seem to be more affected by corruption than most … other types of taxation. This suggests that if governments need to raise more tax revenues in a way that minimizes …

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 …

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 …

The paper provides an analysis and discussion of key structural implications of the 2007 and 2008 welfare and tax … reforms in the Czech Republic. Based on a detailed micro-study of marginal and average effective tax rates for individuals at … are being severely hampered by high marginal effective tax rates for low- and middle income individuals. The reforms also …

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 …

This paper provides an overview of the key economic factors that shape tax policy reform in many high-income countries … respect to tax rates and revenue ratios over the last some 20 years, and discusses selected structural reform initiatives that … with the restructuring of corporate tax, the impact of corporate taxes on FDI, key reform initiatives including dual income …