Intro -- COMPARATIVE PUBLIC BUDGETING -- DEDICATION -- CONTENTS -- ILLUSTRATIONS -- PREFACE -- 1. COMPARATIVE BUDGETING -- 2. BUDGETING IN THE UNITED STATES -- 3. COMMONWEALTH COUNTRIES -- 4. BUDGETING IN EUROPE AND THE EUROPEAN UNION -- 5. CENTRAL AND EASTERN EUROPE AND THE FORMER SOVIET UNION...

Intro -- Refinancing America -- Contents -- Preface -- Acknowledgments -- Introduction -- 1. The Origins of Republican Tax Policy -- 2. Forever a Minority Party? -- 3. Reagan Changes the Course -- 4. The Tax Deadlock Decade -- 5. Tax Policy in the Twenty-first Century -- 6. GOP Campaign to Kill...

In this paper, we use a static fiscal incidence analysis model to evaluate the poverty and inequality impacts of using fiscal policy to finance expanded social spending in South Africa. We assess three methods to enhance the social protection system's equity objectives: increasing the size...

The SDN discusses the main policy issues and challenges in building an inclusive and safe Islamic finance industry, with emphasis on Islamic banking and Sukuk markets. To this end, it discuses why Islamic finance matters, taking into account its recent and prospective growth; and, its potential...

This paper reviews trends in taxation and revenue in MENA countries over 1990-2012, with a focus on non-resource taxes. On average, non-resource revenues declined slightly, while resource revenues soared. Country experiences vary: rates of main taxes and their revenues tend to be higher in the...

This paper explores the revenue-raising aspect of progressive taxation and derives, on the basis of a simple model, the optimal degree of tax progressivity where the tax revenue is used exclusively to finance (perfectly) targeted transfers to the poor. The paper shows that not only would it be...