Indonesia is engaged in an unprecedented major social and economic experiment in which much authority and responsibility for its governmental expenditures are being decentralized from the national government, largely to the local government level rather than the provincial government level. From...

Indonesia is engaged in an unprecedented social and economic experiment. Responsibility for much government expenditure is being decentralised, largely to local (district) rather than to provincial governments. If this process is successful, the world's most centralised large country could...

The Government of Jamaica imposes a wide range of taxes on income, consumption, and property. An important consideration in any reform of these taxes is their impact of the distribution of income, or their tax burden. This staff paper presents background and analysis of the burden of the...

A model of individual tax compliance behavior, including evasion and avoidance, is developed and estimated. The model recognizes the importance of marginal income tax rates, payroll tax contributions and benefits, and the probability of detection and the penalty on unpaid taxes. Share equations...

Robert H. Aten discusses "The Effect of Federal, State and Local Tax Rates on Capital Gains: New York State's Experience" by Frans Seastrand.

Indonesia is currently facing some severe challenges, both in political affairs and in economic management. One of these challenges is the recently enacted decentralization program, now well underway, which promises to have some wide-ranging consequences. This edited volume presents original...

This paper reviews the theoretical and practical issues surrounding the decentralization of responsibility for the provision of infrastructure to local governments in low income countries. The focus is on structural rather than management issues. There is plenty of evidence that following the...

This paper is about revenue mobilization and tax structure changes in developing countries since the 1970s, the factors underlying this pattern, and what this history suggests for the future. Several distinguished students of taxation have studied this set of questions for different periods of...