This paper discusses specific proposals for reducing the United States' deficit that draw on the lessons from past fiscal consolidations.

This paper identifies and analyses some key challenges that OECD and partner economies may face over the coming 50 years if underlying global trends relating to growth, trade, inequality and environmental pressures prevail. For example, global growth is likely to slow and become increasingly...

The primary purposes of this paper are to (1) consider the justifications that have been offered for housing subsidies to low-income households and the implications of these justifications for the evaluation and design of housing programs, (2) describe the most important features of the largest...

Many incentive programs rely on local agents with significant discretion to allocate benefits. We estimate the degree of discretion exercised by teachers within a conditional transfer program designed to improve nutrition and encourage student attendance in Mumbai, India. The program allocates...

Fiscality and taxes, among their role as main source of public incomes, were sometimes invoked as cause in releasingthe economic crisis, other times as effect in their quality as object of going out from crisis.

Modern methods of calculing the taxes suppose a permanent relation with tax-payers directly, at the pay-office, on the phone, electronically, relations which are developed by the fiscal organ that comes into contact with the payers giving up at its positi

The Jobs and Growth Tax Relief Act of 2003contained a number of significant tax provisions, but the most noteworthy may have been the reduction in dividend tax rates.

We construct a computational dynamic stochastic and explore the impact of policy stickiness on optimal long-run fiscal policy.

The selective income tax exemption for home-state municipal bonds at issue in Davis v. Kentucky Department of Revenue is a barrier to interstate commerce.

This paper concludes that there is no reason to base our policies on the idea that small businesses are more deserving of government favor than big companies.