State and Local Finances under Pressure explores the future of state and local government fiscal systems given the numerous pressures they face from economic, legal, technological, demographic and political forces. It explores how these multiple forces play out in terms of the changes state and...

Indonesia is currently facing some severe challenges, both in political affairs and in economic management. One of these challenges is the recently enacted decentralization program, now well underway, which promises to have some wide-ranging consequences. This edited volume presents original...

Indonesia is currently facing some severe challenges, both in political affairs and in economic management. One of these challenges is the recently enacted decentralization program, now well underway, which promises to have some wide-ranging consequences. This edited volume presents original...

The main element of Nigeria's system of intergovernmental fiscal transfers – known as the "Federal Allocations" – is driven by a set of vertical and horizontal allocations formulae. The vertical sharing formula determines the share of national revenues that is passed on to state and local...

In this paper we examine the design of transfer systems, focusing on the Provincial Equitable Share (PES) in the Republic of South Africa. Provinces in South Africa have been assigned a wide range of responsibilities. Because provinces are almost completely reliant on transfers from the central...

In this paper we analyze the hard-to-tax, asking the basic question: Why should the HTT matter to policy makers? We begin in Section Two by attempting to identify both the HTT and the main parameters of the problem. Section Three examines some of the impacts of the hard-to-tax, looking at...

Although corruption and tax evasion are distinct and separate problems, they can easily become intertwined and reinforcing. A society that is more corrupt may enable more tax evasion as corrupt officials seek more income via bribes; conversely, higher levels of tax evasion may drive corruption...