Problem definition: International Humanitarian Organizations (IHOs) prepare a detailed annual allocation plan for the operations to be conducted in the countries they serve. The annual plan is strongly affected by the available financial budget. Budget of IHOs comes from donations, which are...

This book provides a historical understanding of current debates over tax reform and offers a comparative framework for discussing the relationship between fiscal policy and the distribution of income and wealth. Topics covered include the evolution of income taxation since World War II; the...