switched between sectors. We examine, principally by regression methods, the impact of 'linked taxation' in five countries … revenue in all those countries. 'Linked progressive taxation' has evolved over recent years to become more flexible, in … particular through reforms in the sources and types of taxation which are used to finance priority expenditures, and we argue …

The expected increase in aid to Africa will put a big challenge for public service delivery. Using a simultaneous …

How much redistribution does Uruguay accomplish through social spending and taxes? How progressive are revenue …

In this paper public budgeting in Kenya as evidence of challenges for development in Sub-Saharan Africa (SSA) is …

, income redistribution and resource allocation. Long-term growth was not usually viewed as an end itself, and fiscal policy …, when tax policy relies heavily on income taxation to do so, the analysis suggests a likely negative effect on growth …