[fre] Nous avons assisté pendant la dernière décennie à ce qui constitue certainement la plus importante expérience économique de ce siècle. La plupart des pays socialistes dotés d’une économie à planification centrale ont entamé un processus de changement visant à les transformer...

[fre] Les réformes fiscales en dix années de transition . Nous avons assisté pendant la dernière décennie à ce qui constitue certainement la plus importante expérience économique de ce siècle. La plupart des pays socialistes dotés d’une économie à planification centrale ont entamé...

Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws on country cases.

In this paper we analyse public sector efficiency in the new member states of the European Union compared to that in emerging markets. After a conceptual discussion of expenditure efficiency measurement issues, we compute efficiency scores and rankings by applying a range of measurement...

This paper attempts to demonstrate a need to expand the simple Fisherian view whereby changes in interest rates are explained largely by changes in expected inflation. It presents and tests a model of expected, after-tax real interest rate behavior which, together with a group of explanatory...

We compute public sector performance (PSP) and efficiency (PSE) indicators, comprising a composite and seven sub-indicators, for 23 industrialised countries. The first four sub-indicators are "opportunity" indicators that take into account administrative, education and health outcomes and the...