Many studies on International tax compaisons have been undertaken since the early 1970s. While controversial, such studies have facilitated more subtle comparisons of a country's tax performance than would be afforded by focusing on its simple tax ratio

This paper aims to reconstruct the total amount of public expenditure on railways in key European Countries. The analysis bases on data referring to: Italy, Great Britain, Germany, France and Sweden. The main objective is to evaluate the appropriateness of transfers granted in view of containing...

The calculation of relative values is especially challenging in assessing the costs of the federal government across time. Specifically, the challenge of determining relative values of government spending is based on two related issues. First, the government spends money on many different...