This paper proposes a method for evaluating the impact of tax reform on tax revenues and the distribution of the tax burden. The technique consists of decomposing actual revenue relative to potential revenue into components attributable to (i) changes in the tax rate structure (ii) deductions...

This paper examines the political economy of Russian city growth. For the 1980s, we model the growth of 168 Russian cities located in 71 Russian provinces (oblast level). We examine the role of both general socio-economic characteristics and specific state controls. Our goal is to understand the...

With the use of panel data constructed from the 1995 and 1997 Bulgarian Integrated Household Surveys, this paper explores the sectoral reallocation of labour by gender. In Bulgaria, men and women started the transition on an almost equal standing, allowing us to concentrate our attention on the...

This paper investigates the inter-industry structure of production in India. It examines the structure of protection, asking how much protection each industry receives. We calculate, compare and analyze several measures of trade protection across agricultural, manufacturing and service...

Our argument is that the importance of parent's schooling and female share of employment on children's schooling will vary by gender, ethnicity and economic system. We examine this issue across Germany, Hungary and the former Soviet Union. Our results indicate that there is a direct effect of...

Governments in more developed economies partially compensate import-competing industries when world prices fall, i.e. they lean against the wind. In less developed economies we often observe liberalization in response to the same shock. We use a political-support maximization model with revenue...

In this paper we try to understand the phenomena whereby a large proportion of the population evades tax payments. We present a model which incorporates elements from the theory of information cascades with the standard model of tax evasion and analyze the connection between the decision of a...

We examine the effects of exchange rate and political risks on foreign direct investment (FDI) for multinationals. Our strategy is to examine FDI by U.S. firms at two levels: in all industries and on the subset of only firms in manufacturing industries. When investing in developed economies the...

Purpose – Using three different measures, the aim of this paper is to investigate the channels through which ethnic linkages/networks affect the location choice of migrants. Design/methodology/approach – The authors estimate conditional logit models of the US location choice by Mexican...