Government of India introduced Value Added Tax (VAT) across all its states in subsequent stages in the early years of this millennium. The main motive behind this move was to make the commercial tax collection more transparent, accountable and revenue enhancing. The purpose of this paper is to...

This paper presents an exercise that estimates a tax function for the recurrent tax on immovable property by stochastic frontier analysis with panel data for the Brazilian municipalities during 2002-2014. It is used two procedures to deal with heterogeneous observations. Firstly, an adaptation...

This paper reviews the changing legal framework that governs the local taxation. This also examines the trends and patterns of local government income. Estimates of local source buoyancy, collection rate and tax intensity for 1981-1993 are also provided. In addition, it also determines the...

This paper attempts to extend the theoretical and empirical methodology employed in previous literature, by proposing a utility maximization process to estimate the optimal tax revenue from a sample of 30 countries. It is shown that an optimal tax system is defined solely by two crucial...

This paper presents an exercise that estimates a tax function for the recurrent tax on immovable property by stochastic frontier analysis with panel data for the Brazilian municipalities during 2002-2014. It is used two procedures to deal with heterogeneous observations. Firstly, an adaptation...

This paper addresses the run up to the recent European Union enlargement. It considers the accession of 10 Eastern European countries in view of the pre-existing economic conditions. The paper also raises the question how the new member states can tackle their deficit problems. In particular,...

The tax on immovable property has been characterized as probably the most unpopular among tax instruments, in part because it is salient and hard to avoid. But economists continue to emphasize the virtues of the property tax owing to its relatively low efficieny costs, benign impact on growth,...

This paper reviews the changing legal framework that governs the local taxation. This also examines the trends and patterns of local government income. Estimates of local source buoyancy, collection rate and tax intensity for 1981-1993 are also provided. In addition, it also determines the...