This research identifies the suburban typology of San Diego through a study of the social and fiscal disparities within the region. Municipal tax base and other demographic data, such as poverty rates measured at the school-level, are used to show wide variations in the capacities of suburban...

This research identifies the suburban typology of Erie through a study of the social and fiscal disparities within the region. Municipal tax base and other demographic data, such as poverty rates measured at the school-level, are used to show wide variations in the capacities of suburban...

This research identifies the suburban typology of Wisconsin through a study of the social and fiscal disparities within the state. Municipal tax base and other demographic data, such as poverty rates measured at the school-level, are used to show wide variations in the capacities of suburban...

This paper provides estimates of the implicit fiscal assets as well as of the evolution over time of fiscal costs and revenues related to tax-favoured retirement saving regimes in 17 OECD countries, taking into account current and future contributions, asset accumulation and withdrawals, all of...

Originally published in The Tax Lawyer, this article provides a comprehensive review of existing corporate tax integration literature (e.g. economic journals, NBER working papers, Treasury and ALI Reports, law reviews, and other academic literature). It also explores partial integration under...

This paper assesses the effects of India's tax system on growth, through the level and productivity of private investment. Comparison of India's indicators of effective tax rates and tax revenue productivity with other countries shows that the Indian tax system is characterized by: (1) a high...

This paper analyzes fiscal reforms in transition economies during the decade leading up to 1998. The paper argues that macroeconomic stabilization, price liberalization and privatization--he core reforms visualized by the shock therapy approach--are necessary but not sufficient conditions for a...

This paper examines key aspects of the ongoing decentralization process in transition economies and identifies areas where the present systems can have potentially adverse impacts on both service delivery and macroeconomic performance. We discuss three critical principles of a sound and...

Taxing small and medium enterprises (SME) is a significant issue in the globalizing economy. SME are also looking for expansion and Unions like USA and EU have real problems for finding the appropriate for of taxing multi state activities on one hand and easing the burden on other. The...

A decade into the transition, many of the successor states of the former Soviet Union (FSU) continue to use energy sector quasi-fiscal activities (QFAs), especially low energy prices and the toleration of payment arrears, to provide large implicit and untargeted subsidies. These activities...