This research identifies the suburban typology of Los Angeles, California through a study of the social and fiscal disparities within the region. Municipal tax base and other demographic data, such as poverty rates measured at the school-level, are used to show wide variations in the capacities...

Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country`s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the...

This research identifies the suburban typology of New Jersey through a study of the social and fiscal disparities within the state's metropolitan areas. Municipal tax base and other demographic data, such as poverty rates measured at the school-level, are used to show wide variations in the...

This research identifies the suburban typology of California through a study of the social and fiscal disparities within the state's metropolitan areas. Municipal tax base and other demographic data, such as poverty rates measured at the school-level, are used to show wide variations in the...

This research identifies the suburban typology of Connecticut through a study of the social and fiscal disparities within the state's metropolitan areas. Municipal tax base and other demographic data, such as poverty rates measured at the school-level, are used to show wide variations in the...

The impact of higher petroleum prices on the aggregate price level, real growth, and income distribution is appraised within a multisector computable general equilibrium (CGE) model. A reduction in the government subsidy raises petroleum prices and production costs throughout the economy....

This paper examines tensions in the administration of justice in Canada. These tensions arise in part from what the author describes as a ‘tripartite' responsibility for the courts system, split between two levels of government and the judicial and executive branches. It also identifies...

This paper develops a dynamic general equilibrium model to assess the effects oftemporary business tax cuts. First, the analysis extends the Ricardian equivalence result toan environment with production and establishes that a temporary tax cut financed by afuture tax-increase has no real effect...

The Tax Cuts and Jobs Act constitutes the largest change to the US tax system since the 1980s and thoroughly alters the way in which multinational companies are taxed. Current assessments on the reform’s international impact vary widely. This article sheds light on the tax reform’s expected...

We use regional variation in the American Recovery and Reinvestment Act (2009-2012) to analyze the effect of government spending on consumer spending. Our consumption data come from household-level retail purchases in Nielsen and auto purchases from Equifax credit balances. We estimate that a $1...