hence typically reduce welfare. In this paper we consider the use of ‘tax-and-subsidise’ instead of ‘taxand- spend’ policies … subsidies and show that, for a small open economy, positive tax and subsidy rates exist which maximise welfare, rendering no … with positive tax and subsidy rates exists, and that cooperation between trading partners in setting these rates is more …

Existing country and regional studies show that the effect of corruption on public spending on health and education is … mixed. This letter reveals that the effect of corruption on health and education spending is significant and non-linear in a … effect on the share of public resources spent on public health and a negative effect in the case of education. The results …

This paper outlines the origins of tax expenditure analysis in the 1960s, the key debates at that time and over … subsequent decades, and the current state of tax expenditure analysis. The paper suggests that the pros and cons of tax … form of reporting of tax expenditures is needed, prospects for future meaningful development of the underlying tax …

provision--are combined with a distributively offsetting adjustment to the income tax. The resulting distribution-neutral reform …. Comparability of Proposals under Assessment -- 1.The Problem -- 2. Distribution-Neutral Income Tax Adjustments as a Solution -- 3 … Income Tax -- 2. Two-Bracket Income Tax -- 3. Nonlinear Income Tax -- a. Analysis -- b. Qualifications -- c. Simulations -- 4 …