This report presents and discusses the findings of the “Study to quantify and analyse the VAT Gap in the EU-27 Member States” (Contract TAXUD/2012/DE/316, FWC No. TAXUD/2010/CC/104), conducted by CASE and CPB.The structure of this report is as follows. In Chapter 1, we discuss the structure...

Throughout the twentieth century, there was a notable population shift in the countries of Latin America and the Caribbean, from rural living situations to urban centers. In 2000 there were 49 cities with populations of over one million, four of them among the 10 largest cities in the world....

This paper discusses the concepts of vertical fiscal imbalance (the fiscal gap) and horizontal fiscal imbalance (equalization) and uses several statistics to measure these concepts for eight industrially developed federations: Australia, Austria, Belgium, Canada, Germany, Spain, Switzerland, and...

Taxes matter. We all know we need them to pay for public services. But most of us complain about them -- exercise our "voice" -- and often try to dodge them -- to "exit" -- when we can. Those who design and implement tax systems, like those who try to escape them, for the most part consider...