Countries around the world are concerned with corruption as it potentially undermines confidence in government and may reduce the efficiency of public goods provision. While there has been a significant amount of research devoted to identifying the causes of corruption there has been little...

The purpose of this paper is, very generally, to provide a framework and potential methodology of analysis of tax incentives in one country — South Africa. As incentives are often specific and targeted, the precise methods needed to analyse the effectiveness of incentives may well differ among...

Governments arguably exist in part to cope with such weaknesses of their citizens as those arising from infirmity, ignorance, and irrationality. At the same time, however, governments themselves partly subsist on the strength of such other popular ‘weaknesses’ as smoking, drinking, gambling,...

Computational general equilibrium models (CGE) and micro-simulation models (MSM) each have their own sets of strengths and weaknesses. Both have been widely used for the analysis of fiscal policies in developing countries, and many attempts have been made to link the two models, thereby...

The fall of the Soviet Union in 1991 brought enormous political, economic, and social challenges. During the transition from 1991 to the present, fiscal reform has been a pillar of Russia’s reform agenda. This book analyzes the effort to adopt a modern tax code where previously there were few...

This study examines the possible link between the current trend to reduce availability of abortion services and the incidence of low birthweight births. Using current data on births and abortions in Atlanta and New York City, we update and expand the earlier empirical results of Grossman and...

The purpose of this paper is, very generally, to provide a framework and potential methodology of analysis of tax incentives in one country — South Africa. As incentives are often specific and targeted, the precise methods needed to analyze the effectiveness of incentives may well differ among...