The topic of measuring the growth and size of government, on which there is now a robust literature and policy debate, held little interest for economists in the 18th and 19th centuries and throughout much of the 20th century. Although it is a bit dangerous to date when perceptions of the...

Concern about the size and the regressive nature of taxation compliance costs for small businesses has prompted many governments to introduce special tax concessions and regimes for that sector of the economy. This article reports on exploratory research conducted in four countries (Australia,...

This book addresses a variety of issues relating to intergovernmental finance and the provision and financing of local services including budgeting and financial management, the institutional framework for the conduct of intergovernmental relations, appropriate methods of service delivery in...

This paper examines, using micro-data on the expenditures of Canadian households for 1978 and 1982, how their income, their size and make-up, their labour force participation, their place of residence and other sociodemographic characteristics (age, schooling, language, …) explain their...

This paper examines, using data from the Statistics Canada surveys of consumer finance (1981) and family expenditure (1982), the incidence by income classes of the taxes and government expenditures in Quebec for 1981. This is the first study of this topic: it shows that taxes are somewhat...