Purpose – The purpose of this paper is to provide a simple formula for determining a borrower's APR for mortgage loans after including the effects of mortgage interest tax deductions. Design/methodology/approach – This formula is derived by adjusting the APR provided by the lender for the...

Hong Kong and Singapore are characterized by rapid economic development and a high population density of 6,250 and 6,055 per km 2 land respectively. Land revenue is their major source of income to finance their public infrastructure and social services. Their design and collection of taxes on...

Purpose – This paper aims to explore the use of importance‐performance analysis (IPA) as an evaluative technique for public management decision making. Design/methodology/approach – Based on a literature review of convention, exhibition and meeting management, a number of attributes were...

Purpose – The purpose of this paper is to investigate the revenue‐expenditure nexus in the case of the 15 members of the European Union. Design/methodology/approach – The paper uses a VECM framework to determine the causal ordering between these two macroeconomic aggregates. Findings –...

Purpose – Understanding the relationship between government revenue and government expenditure is important from a policy point of view, especially for a country like Fiji, which is suffering from persistent budget deficits. The aim of this paper is to investigate the relationship between...

Abstract Fiscal decentralisation might be partially responsible for rising income inequality by exacerbating competition between sub-national governments and compromising national government’s ability to redistribute. This paper investigates the relationship between fiscal decentralisation and...

Most major decisions at the World Bank are made by its Board of Executive Directors. While some countries enjoy the opportunity to serve on this powerful body, most countries rarely, if ever, get that chance. This gives rise to the question: Does board membership lead to higher funding from the...

Zusammenfassung Ein wesentliches Problem des deutschen Finanzausgleichs ist die zu einer drastischen Einschränkung der Länderautonomie führende ungleichmäßige Verteilung der Teilkompetenzen auf die Gebietskörperschaften. Dieses Problem ließe sich durch ein Trennsystem lösen, in dem auf...