Many countries do not require all taxpayers to file an annual income tax return. Return-free systems shift some of the costs of operating the tax system from taxpayers to employers, other third parties, and the government. Return-free systems may work best when the tax system is simple: When the...

The organisation of inpatient care provision has undergone significant reform in many southern European countries. Overall across Europe, public management is moving towards the introduction of more flexibility and autonomy . In this setting, the promotion of the further decentralisation of...

The theory of fiscal federalism makes a strong case for decentralizing government functions in order to enhance the efficiency of allocating public goods where preferences differ among regions. Decentralized collective decision making fosters social and political cohesion at the level of the...

Several theoretical and methodological perspectives have been used to understand the trans-formations occurred during the last 20 years in the Costa Rican State. This work aims to de-fine a coherent approach of such transformations in order to understand them and be able to offer possible...

As governments work to transform their environments from an internal resource optimization to a process integration and external collaboration focus, integrated systems stand at the forefront of solutions that will achieve this goal. Enterprise Resource Planning (ERP) is proven to significantly...

The local economical development is part of the general logic for the decentralization process, offering substance to the local autonomy, because we can’t assure at local level only the obligation for the assurance of administrative activities, keeping at the same time the economic levers in...

What are the income inequality sources for local governments? In this paper is analyzed the case of Lima government incomes (transfers from Central Government) and it is found that they are all highly unequal. This outcome implies that not only mining taxes transfers are unequal, but also the...

The note gives details of the implementation of Rural Digital Services Program in Karnataka

This report assesses the impact of regulations and the regulatory process in Germany on trade and investment, as well as the extent to which market openness considerations are incorporated into the general policy framework for regulations. The assessment is based on six efficient regulation...