This paper develops indices of fiscal transparency for a broad range of countries based on the IMF's Code of Good Practices on Fiscal Transparency, using data derived from published fiscal transparency modules of the Reports on the Observance of Standards and Codes (ROSCs). The indices covers...

This dissertation comprises two related essays on ¯scal transparency and a thirdessay on in°ation expectations.The ¯rst chapter provides a brief introduction to the next three chapters.The second chapter proposes some indices of ¯scal transparency based on theIMF's Code of Good Practices on...

This article derives the distribution of wages in China on the basis of the Pareto distribution, and employs it to simulate the revenue and distributive consequences of various options of restructuring the personal income tax schedule as applied to wage income. The obtained simulation results...

This article derives the distribution of wages in China on the basis of the Pareto distribution, and employs it to simulate the revenue and distributive consequences of various options of restructuring the personal income tax schedule as applied to wage income. The obtained simulation results...