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the effects of the crisis on public debt, and discusses the possible effects on the functional distribution of taxes and …
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adjustments episodes. Such episodes rely fundamentally on increasing tax rates and bases of indirect taxes (such as the VAT) that …
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Fiscal performance in Latin America looks much improved this decade compared to the 1980s or 1990s. Is this a "structural" improvement or likely to be transitory? This paper answers this question by estimating the relationship between non-commodity revenue and the economic cycle, and evaluating...
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's taxation. The public sector is financially supported by the government. We introduce taxes not only on producers, but also on …
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This paper studies how imposing norms on contribution behavior affects individuals' intrinsic motivation. We consider the church levy, which the Catholic Church in Germany collects as a charitable donation, despite the fact that the levy is legally a tax. We design a randomized field experiment...
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We develop a two-region model where the decentralized provision of spillover goods can be financed by means of taxes or …
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