The purpose of this paper is to develop a model that isrich enough to capture some of the central features of the interaction between national tax systems in an integrated world but simple enough to yield sharp insights into some of the central questions which that interaction raises. The...

The author brings together two of government's primary challenges: environmental protection, and taxation to generate revenues. If negative externalities can be reduced not only by changes in consumption patterns, but also by making each activity cleaner (abatement efforts), how shall...

The authors analyze developments in general government spending and revenues for 26 former social economies for 1989-94. The data show that, rather than uniformly converting to a"Western European"norm, these reforming economies have followed a variety of patterns. Whether a country drifts toward...

Using economic principles, the author provides criteria for financing infrastructure services where consumption-related user charges can be levied effectively. In light of the suggested criteria, the author examines the experience of developing countries in financing publicly provided...

The authors examine how governments finance and allocate public spending, with an eye to developing strategies for pricing publicly provided health services. They also examine the implications of current policy and the possibility for rationalizing competing government priorities. Because...

This paper attempts to: (a) determine whether governments have continuously attempted to align revenues or spending to control the deficit; (b) test for causality between taxes and spending; and (c) quantify the causality effects by; (i) estimating an error correction model, and (ii) calculating...