In the beginning of the 1980s, Cameroon witnessed a sustained rate of growth, associated essentially with the boom in the oil sector. Increased budgetary and extra-budgetary resources generated by this sector helped to raise the investment rate in the economy, and to maintain a reasonable level...

This work analyses the evolution of the tributary structure and the constitution and organisation of the Brazilian revenue system in the long period from 1889 to 2009. It aims to identify, on one hand, the functions attributed to fiscal policy and to taxation, as well as how these State`s...

For patriotic citizens, living in their native country is intrinsically preferable compared to living in the diaspora. In this paper, we analyze the implications of such a patriotic lock-in in a world with international migration and redistributive taxation. In a formal model of redistribution...

How do different components of the tax and transfer systems affect disposable income inequality? This paper explores the redistributive effects of different tax benefit instruments in the enlarged EU based on two approaches. Inequality analysis based on the standard approach suggests that...

This paper describes IZAΨMOD, the policy microsimulation model of the Institute for the Study of Labor (IZA). The model uses household microdata from the German Socio-Economic Panel Study and firm data from the German linked employer-employee dataset LIAB. IZAΨMOD consists of three components:...

We augment a standard tax model by concerns about tax equity: people get upset when labour is taxed more heavily than capital. Even the slightest concern for tax equity invalidates the common recommendation for small open economies that capital should remain tax-exempt. This holds for exogenous...

It is entirely appropriate that the study of public finance take seriously behavioral" inconsistencies with traditional models of individual and collective decision-making. This raises the question of whether the state should play a role in protecting individuals from themselves, and whether...

There is clear evidence that fairness plays a role in redistribution. Individuals want to compensate others for their misfortune, while they allow them to enjoy the fruits of their effort. This paper introduces fairness in a tax-benefit scheme that is based on several characteristics in order to...

Tanzania has during the past years made substantial progress in stabilising the economy. One of the major issues has been to cut down on government activities and there has been a remarkable contraction. Although tax reform has been an important component in Tanzania’s economic reform...

This paper discusses the design of tax systems in developing countries, with particular emphasis on low-income countries. It outlines the directions of reform that many lowincome countries have followed, often on the advice of the IMF or the World Bank, and considers whether they are justified...