Female-to-male employment in Senegal increased by 14 percentage points between 2006 and 2011. During the same period years of education of the working age population increased 27 percent for females and 13 percent for males, reducing gender gaps in education. In this paper, we quantitatively...

In this paper, I examine the impact of fiscal decentralization on state-level economic growth in India. There is little empirical evidence testing for a non-uniform impact of fiscal decentralization within a country. I build a social development index (SDI) to characterize 15 Indian states into...

We evaluate the impact of fiscal reforms on growth and inequality in Cambodia using a calibrated general equilibrium model with heterogeneous agents (Peralta-Alva et al., 2018). Over the last two decades, Cambodia's consumption inequality and poverty have declined. However, income inequality is...

The aim of this paper is to study whether politicians manipulate fiscal policy to extract private rents. We focus on the local personal income tax (PIT), in the setting of Italian cities, which is a progressive instrument that allows mayors to set different rates to distinct wage groups. We...

The principle of proportionality has been developed by the ECJ for many years now. It has been applied in various fields besides taxation. Its significance is illustrated by its inclusion in the text of the EU Treaty and the large number of cases at the ECJ applying it.Lithuanian courts are...

The $69 billion mortgage interest deduction (MID) is often viewed as an element of the tax code that promotes middle-class prosperity. However, 64 percent of the benefits, as measured by effective tax reduction, goes to households earning more than $100,000 per year. The large variation in...

Taxes on real estate property have been identified as a source of income whose potential is currently underused by many countries. Indonesia has recently decentralised the property tax to the local level, but has this led to a better use of the tax potential from this source? A look at revenue...