Most current discussion of the infrastructure gap in Canada today often amounts to little more than a plea for someone else to pay the bills. However, although there are some reasons for higher-level governments to provide some local infrastructure projects, in the end, the bill must be paid...

Consumers should pay directly for many services furnished by the public sector, particularly such congestible services as roads or water and sewerage provided to easily identifiable users. However, these goods are often funded or partly subsidized through general taxes. Politicians seldom opt...

This paper reviews the published literature on the definition and measurement of the administrative and compliance costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union. -- Taxation ; Subsidies ; Revenue