This paper uses information on enterprise expenditures on social services in the Russian Federation in combination with local government budget information in the relevant jurisdictions to measure the potential impact on local government budgets of their assumption of social service...

This paper formalizes and empirically tests the hypothesis that the deficient maintenance of public infrastructure is caused by fiscal distress. The authors utilize a production-decision framework in which public officials combine maintenance and new capital to produce a desired level of capital...

This paper examines citizens' attitudes toward paying taxes - what is sometimes termed their "tax morale", or the intrinsic motivation to pay taxes - focusing on the experience of individuals in the Russian Federation. A unique aspect of our analysis is our ability to study tax morale before...