We examine the tax-growth nexus in Zimbabwe using parametric and non-parametric analysis. We use a two-stage estimation procedure that first generates efficiency scores for the country using a Data Envelopment Approach. We use the efficiency scores in the second stage to normalise growth to get...

Although this paper has a particular focus on fiscal federalism -and on the nature of Intergovernmental Relations that shape and reshape fiscal arrangements - it is important to view these issues within the context of the boader challenges the globalisation is posing for economic and political...

The evidence in this paper would indicate that despite the push to make Australia an internationally competitive economy, its current tax system is not in touch with those of our trading partners nor in accord with our economic and trading priorities. This will pose a major challenge for...