Countries vary widely with respect to the share of government spending on health, a metric that can serve as a proxy … for the extent to which health is prioritized by governments. World Health Organization (WHO) data estimate that, in 2011 …, health's share of aggregate government expenditure in the 170 countries for which data were available averaged 12 percent …

We investigate the relation between changes in tax composition and long-run economic growth using a new dataset … 20 years of observations on total tax revenue during the period 1970-2009—21 high-income, 23 middle-income and 25 low …-income countries. To our knowledge this is the most comprehensive and up-to-date dataset on tax composition and growth. We find that …

This paper discusses important tax policy issues facing developing countries today. It views tax policy from both the … macroeconomic perspective, which focuses on broad questions such as the level and composition of tax revenue, and the microeconomic … perspective, which focuses on certain design aspects of selected major taxes, such as the personal income tax, the corporate …

This study estimates the impact of corruption on the revenue-generating capacity of different tax categories in the … the tax authority and individuals, such as taxes on international trade, seem to be more affected by corruption than most … other types of taxation. This suggests that if governments need to raise more tax revenues in a way that minimizes …

will need to be addressed to cope with the mounting pressures on public retirement and health care systems during the next …

between permanent changes in the parameters of the tax and expenditure system (e.g., changes in tax progressivity) that will … enhance the traditional automatic stabilizer, and temporary changes triggered by certain economic developments (e.g., tax …

periods. These changes are too large and too sudden to attribute fully to a deterioration in tax administration or to changes … in the traditional determinants of tax levels. The paper argues that they should be attributed mostly to macroeconomic … policies. The paper discusses the connection between tax levels and (a) the real value of the official exchange rate, (b …

A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation … range of subnational tax instruments might be considered, but interactions between new tax assignments and the system of …

tax system. It also illustrates that Haiti’s public sector employment is far smaller than in other countries. …

framework of Global Fiscal Model (GFM) with technical details. It analyzes tax and expenditure measures and implications of …