The aim of this article is to investigate the causal relationship between remittances and poverty reduction for 14 emerging and developing countries over the period 1980 - 2012. We proposed a cointegration analysis, using the method of non-stationary dynamic panel data. Our estimation results...

Goods and services tax (GST) is a broad based and a single comprehensive tax levied at every stage of the production and distribution chain with applicable set-off in respect of the tax remitted at previous stages. It is basically a tax on final consumption integrates the union excise duties,...

In the last two years the Hungarian people have witnessed several new measures in government’s fiscal policy. To respond to global crisis that hit Hungary hard, the Bajnai government enacted a series of economic reforms and spending cuts in 2009. The Orban government elected in 2010 launched...

Based on the “ABC” approach targeted to assess all available sources of financing (official development finance, private investment, domestic resources, and remittances), the Viet Nam country pilot study explores the challenges of transition finance in a middle-income country in the...

In this paper, the author argues that democracies increase tax revenues, based on the hypothesis that democracies increase direct and indirect taxes due to increased taxpayers’ compliance, diffusion of taxes between democracies and because voters in poor democracies are in favour of import...

Against a backdrop of the widening income distribution in most countries, OECD governments need to formulate policies that support sustainable and inclusive economic growth. Tax policies play a crucial role in this endeavour. Both tax theory and mounting empirical evidence suggest that many...

This paper investigates the impact of multilateral trade liberalization on resource revenue, using an unbalanced panel dataset comprising 57 countries, including both developed and developing countries, over the period 1995–2015. By means of the two-step system Generalized Methods of Moments...