Es gibt im bestehenden Steuersystem eine beträchtliche Anzahl von Einzelregelungen, die tendenziell ökologisch unerwünschtes Verhalten begünstigen. Das deutsche Steuersystem verfolgt praktisch keine ökologischen Ziele. Eine Analyse der Einzelregelungen ergab, daß zwar nur einige wenige,...

This 2006 Article IV Consultation highlights that real GDP in the Federated States of Micronesia grew by only 1½ percent in FY2005 and declined by nearly 1 percent in FY2006. The underlying fiscal situation has deteriorated, despite a decline in the overall deficit. Executive Directors have...

This paper presents an overview of recent U.S. fiscal developments and discusses possible implications of the sharp turn around in the government’s fiscal position. Against this back ground, it also reviews key policy challenges that will need to be addressed to cope with the mounting...

One area that has not been reviewed in developing countries is the growing focus on different segments of the taxpayer population-including the large taxpayers-as a way to encourage greater stability in public revenue flows, improve the effectiveness and efficiency of tax administration, and...