Over recent years, it appears that poverty (World Bank figure it in living on less than $1.25) has been declining. In fact, most of this information is defended by the statistics. It's something that, at first glance, seems to happen. But is it really so? The growth of gross domestic product and...

Economic activity during globalization has added to poor countries and rich countries in global economic transactions. Global economic activity is increasingly united. We are ruled by the rules of concrete economic paradigms. Orthodox economics participates actively in the world economy. Under...

The hypothesis of this paper is as follows: during the twentieth century, the governments have used measures to overcome emergency crisis. Such measures have had better results in revenue in fiscal expenditures, which have caused severe imbalances in public policy. Otherwise, in Colombia there...

The present study is, in particular, an attempt to test the relationship between tax level and political stability by using some economic control variables and to see the relationship among government effectiveness, corruption, and GDP. For the purpose, we used the Vector Autoregression (VAR)...

This paper extends previous work presented at the SABE/IAREP conference at St Mary’s University, Halifax (James, 2009). In the earlier paper it was shown that conventional economic theory is used to make the case for tax reform but does not always adequately incorporate all the relevant...

Tax compliance is likely to become even more important with developments such as self-assessment and electronic commerce. This paper re-examines the meaning of tax compliance. It finds that existing definitions are usually too narrow to encompass the topic in full and a wider definition is...

The present study is, in particular, an attempt to test the relationship between tax level and political stability by using some economic control variables and to see the relationship among government effectiveness, corruption, and GDP. For the purpose, we used the Vector Autoregression (VAR)...

Tax reform provides many examples of failures - where reforms did not achieve their objectives successfully and sometimes even had to be reversed. However, value added tax (VAT) in the UK and goods and services tax (GST) in New Zealand have survived successfully for many years. This paper...

An annotated bibliography of tax compliance and tax compliance costs.

Simplicity is an important attribute for a tax system and there have been many attempts at simplification in different countries including, of course, Australia. However these attempts have not been very successful. The main reason is that there are, of course, important factors that cause tax...