This study provides estimates of Pakistan’s tax gap by type of tax. We adopt a bottom-up approach that provides detailed estimates of the tax gap by type of tax of the sort that are useful for tax administration. For fiscal year 2004–05, we estimate Pakistan’s federal tax...

This article evaluates Jamaica’s corporate income tax and tax incentive schemes. There are considerable administrative burdens and economic distortions associated with Jamaica’s income tax regime that result from taxing capital income in a “small open economy.†These...

"This paper reports the results of experiments designed to examine whether a taste for fairness affects people's preferred tax structure. Building on the Fehr and Schmidt (1999) model, we devise a simple test for the presence of social preferences in voting for alternative tax structures. The...