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1
Sub-national Revenue Mobilization in Latin American and Caribbean Countries: The Case of Colombia
Torres, Fabio Sánchez
;
Eljaiek, Irina España
; …
-
Inter-American Development Bank
-
2012
This paper surveys the evolution and implications of fiscal decentralization in Colombia in recent decades. After describing the fiscal decentralization process and its impact on sub-national finances, the paper presents the evolution of departmental public finances, departmental vertical...
Persistent link: https://www.econbiz.de/10010944452
Saved in:
2
Tax Expenditures for Promoting Investment Applied to Corporate Income Tax
Sabaini, Juan C. Gómez
;
Velasco, Pedro
-
Inter-American Development Bank
-
2010
This report was commissioned by the Inter-American Development Bank's Fiscal and Municipal Management Division of the Institutional Capacity and Finance Sector within the framework of the project Tax Expenditures: Reducing Abuse and Increasing Effectiveness. It tackles controversial questions...
Persistent link: https://www.econbiz.de/10010654619
Saved in:
3
Tax Expenditures for Promoting Investment Applied to Corporate Income Tax
Sabaini, Juan C. Gómez
;
Velasco, Pedro
-
Inter-American Development Bank
-
2010
This report was commissioned by the Inter-American Development Bank's Fiscal and Municipal Management Division of the Institutional Capacity and Finance Sector within the framework of the project Tax Expenditures: Reducing Abuse and Increasing Effectiveness. It tackles controversial questions...
Persistent link: https://www.econbiz.de/10009199235
Saved in:
4
Integration and Trade in the Americas: Fiscal Impact of Trade Liberalization in the Americas
Barreix, Alberto Daniel
;
Villela, Luiz Arruda
;
Roca, …
-
Inter-American Development Bank
-
2004
The purpose of this document is to inform Bank staff and other interested parties about recent developments in integration and trade among the countries of the Western Hemisphere and between these and other countries and world regions.
Persistent link: https://www.econbiz.de/10009206208
Saved in:
5
Integration and Trade in the Americas: Fiscal Impact of Trade Liberalization in the Americas
Barreix, Alberto Daniel
;
Villela, Luiz Arruda
;
Roca, …
-
Inter-American Development Bank
-
2004
The purpose of this document is to inform Bank staff and other interested parties about recent developments in integration and trade among the countries of the Western Hemisphere and between these and other countries and world regions.
Persistent link: https://www.econbiz.de/10010655261
Saved in:
6
Fiscal Policy Issues in Jamaica: Budgetary Institutions, the Tax System and Public Debt Management
Artana, Daniel
;
Naranjo, Fernando
-
Inter-American Development Bank
-
2003
This paper analyzes budgetary institutions, the tax system and public debt management in Jamaica. It explores the nature of budget institutions and design, beyond formal administrative or budgetary procedures, to address the question of whether the demanding fiscal path Jamaica is following can...
Persistent link: https://www.econbiz.de/10009206080
Saved in:
7
Tax Reform in Brazil: The Long Process in Progress
Varsano, Ricardo
-
Inter-American Development Bank
-
2003
A tax reform process is now in course in Brazil. It started in 1995, when the President of the Republic presented to the National Congress a proposal to amend the chapter on the tax system of the Brazilian Federal Constitution (PEC 175/95). During the more than seven years of stop-and-go...
Persistent link: https://www.econbiz.de/10010655544
Saved in:
8
Fiscal Policy Issues in Jamaica: Budgetary Institutions, the Tax System and Public Debt Management
Artana, Daniel
;
Naranjo, Fernando
-
Inter-American Development Bank
-
2003
This paper analyzes budgetary institutions, the tax system and public debt management in Jamaica. It explores the nature of budget institutions and design, beyond formal administrative or budgetary procedures, to address the question of whether the demanding fiscal path Jamaica is following can...
Persistent link: https://www.econbiz.de/10010655709
Saved in:
9
Tax Reform in Brazil: The Long Process in Progress
Varsano, Ricardo
-
Inter-American Development Bank
-
2003
A tax reform process is now in course in Brazil. It started in 1995, when the President of the Republic presented to the National Congress a proposal to amend the chapter on the tax system of the Brazilian Federal Constitution (PEC 175/95). During the more than seven years of stop-and-go...
Persistent link: https://www.econbiz.de/10009194003
Saved in:
10
Federalism in Taxation
Shaviro, Daniel
-
American Enterprise Institute
This book argues for greater national uniformity in state and local taxes that affect interstate commerce.
Persistent link: https://www.econbiz.de/10010842052
Saved in:
11
Taxation of Financial Services under a Consumption Tax
Merrill, Peter R.
-
American Enterprise Institute
Seemingly common-sense taxation approaches raise issues of equity, tax administration, and unintended economic consequences.
Persistent link: https://www.econbiz.de/10010842061
Saved in:
12
Fundamental Issues in Consumption Taxation
Bradford, David
-
American Enterprise Institute
The author discusses key concepts in consumption and income taxes and identifies the problems of a transition to a consumption-based system.
Persistent link: https://www.econbiz.de/10010842071
Saved in:
13
Transition Costs of Fundamental Tax Reform
hassett, kevin allen
;
Hubbard, R. Glenn
-
American Enterprise Institute
The authors of this volume challenge the common perception that the removal of old distortions from the tax system would seriously hurt segments of the economy.
Persistent link: https://www.econbiz.de/10010842073
Saved in:
14
The Magic Mountain
hassett, kevin allen
;
Hubbard, R. Glenn
-
American Enterprise Institute
In the midst of general euphoria over a new and seemingly increasing federal budget surplus,this bookoffers a guide to this new situation.
Persistent link: https://www.econbiz.de/10010842075
Saved in:
15
Social Security's Looming Surpluses
Weaver, Carolyn L.
-
American Enterprise Institute
This study examines the economic consequences of the Social Security Trust Fund surpluses.
Persistent link: https://www.econbiz.de/10010842088
Saved in:
16
Balancing Act
Makin, John H.
;
Ornstein, Norman J.
;
Zlowe, David
-
American Enterprise Institute
Policymakers and observers address taxation, spending, the budget deficit, and policy formation and implementation.
Persistent link: https://www.econbiz.de/10010842092
Saved in:
17
Taxation by Telecommunications Regulation
Hausman, Jerry
-
American Enterprise Institute
This book calculates the deadweight loss caused by the inefficient method of taxation that the Federal Communications Commission has employed and describes an alternative method.
Persistent link: https://www.econbiz.de/10010842096
Saved in:
18
Taxing Consumption in a Global Economy
Grubert, Harry
;
Newlon, T. Scott
-
American Enterprise Institute
The authors consider capital inflows into the United States and the likely consequences of a simplification of the taxation of international transactions.
Persistent link: https://www.econbiz.de/10010842099
Saved in:
19
Personal Saving, Consumption, and Tax Policy
Kosters, Marvin H.
-
American Enterprise Institute
This book provides an analysis of ways to raise national saving and domestically financed investment.
Persistent link: https://www.econbiz.de/10010842109
Saved in:
20
The Effects of Recent Tax Reforms on Labor Supply
Kniesner, Thomas J.
;
Ziliak, James P.
-
American Enterprise Institute
Kniesner and Ziliak determine how progressive taxation of both wage and capital incomes affects the lifetime supply of labor.
Persistent link: https://www.econbiz.de/10010842114
Saved in:
21
Tax Policy and Investment
hassett, kevin allen
-
American Enterprise Institute
This monograph chronicles how the conventional wisdom changed and outlines the implications of a new understanding of tax policy.
Persistent link: https://www.econbiz.de/10010842121
Saved in:
22
Fiscal Politics and the Budget Enforcement Act
Kosters, Marvin H.
-
American Enterprise Institute
Four distinguished authorities examine the implications of the Budget Enforcement Act for federal budget policy.
Persistent link: https://www.econbiz.de/10010842125
Saved in:
23
The Competition Solution
London, Paul A.
-
American Enterprise Institute
This book examines America's economy over the past several decades and the sources of our recent success and comes to surprising conclusions about what we can learn from it.
Persistent link: https://www.econbiz.de/10010842131
Saved in:
24
Insider Trading
Macey, Jonathan R.
-
American Enterprise Institute
The bookpresents different perspectives that explain the prohibition of insider trading and the way it affects various aspects of life on the stock market.
Persistent link: https://www.econbiz.de/10010842132
Saved in:
25
Toward Fundamental Tax Reform
hassett, kevin allen
;
Auerbach, Alan J.
-
American Enterprise Institute
This volume provides readers with concise but varying perspectives on the possibilities of tax reformand focusesattention on key questions in the scholarly debate.
Persistent link: https://www.econbiz.de/10010842133
Saved in:
26
Corporate Tax Shelters in a Global Economy
Shaviro, Daniel
-
American Enterprise Institute
This volume explores the causes and costs of tax avoidance and provides a useful guide to the key conceptual issues that must be addressed in order to design a truly effective tax reform.
Persistent link: https://www.econbiz.de/10010842140
Saved in:
27
Retroactive Legislation
Troy, Daniel E.
-
American Enterprise Institute
This book finds that political and procedural mechanisms needed to ensuresettled, investment-backed expectations are upset only after consideration and when a political consensus exists.
Persistent link: https://www.econbiz.de/10010842153
Saved in:
28
Tax Policy Lessons from the 2000s
Viard, Alan D.
-
American Enterprise Institute
This volume is an invaluable guide for policymakers facing important decisions about environmental taxation, marginal tax rates, dividend taxation, and the taxation of business investment.
Persistent link: https://www.econbiz.de/10010842154
Saved in:
29
Economic Puppetmasters
Lindsey, Lawrence B.
-
American Enterprise Institute
An insider’s perspective on the bureaucratic structure of governmental institutions that shape economic policy, and the incentives and limitations of the individuals who head them.
Persistent link: https://www.econbiz.de/10010842179
Saved in:
30
Fiscal and Generational Imbalances
Smetters, Kent
;
Gokhale, Jagadeesh
-
American Enterprise Institute
Few realize how bad the federal government's finances are, because most evaluations are based on what happened in the past--not what is likely to happen in the future.
Persistent link: https://www.econbiz.de/10010842180
Saved in:
31
Sell Globally, Tax Locally
Greve, Michael S.
-
American Enterprise Institute
Thisbookdiscusses the flaws of destination-based taxation and makes the theoretical case for origin-based taxation.
Persistent link: https://www.econbiz.de/10010842181
Saved in:
32
Taxing International Business Income
Mutti, John
;
Grubert, Harry
-
American Enterprise Institute
This analysis compares the current tax system with one that would exempt the foreign dividends of American corporations from U.S. taxes.
Persistent link: https://www.econbiz.de/10010842189
Saved in:
33
U.S. Fiscal Policy
Makin, John H.
-
American Enterprise Institute
The author concludes that fiscal policy is a more potent countercyclival tool than monetary policy under flexible exchange rates.
Persistent link: https://www.econbiz.de/10010842213
Saved in:
34
Economic Puppetmasters
Lindsey, Lawrence B.
-
American Enterprise Institute
An insider’s perspective on the bureaucratic structure of governmental institutions that shape economic policy, and the incentives and limitations of the individuals who head them.
Persistent link: https://www.econbiz.de/10010992344
Saved in:
35
Assessing the Effectiveness of Saving Incentives
Hubbard, R. Glenn
;
Skinner, Jonathan S.
-
American Enterprise Institute
Do saving incentives such as Individual Retirement Accounts stimulate new saving or merely reshuffle existing assets?
Persistent link: https://www.econbiz.de/10011122264
Saved in:
36
Corporate Tax Shelters in a Global Economy
Shaviro, Daniel
-
American Enterprise Institute
This volume explores the causes and costs of tax avoidance and provides a useful guide to the key conceptual issues that must be addressed in order to design a truly effective tax reform.
Persistent link: https://www.econbiz.de/10011122268
Saved in:
37
Assessing the Effectiveness of Saving Incentives
Hubbard, R. Glenn
;
Skinner, Jonathan S.
-
American Enterprise Institute
Do saving incentives such as Individual Retirement Accounts stimulate new saving or merely reshuffle existing assets?
Persistent link: https://www.econbiz.de/10010895353
Saved in:
38
Federalism in Taxation
Shaviro, Daniel
-
American Enterprise Institute
This book argues for greater national uniformity in state and local taxes that affect interstate commerce.
Persistent link: https://www.econbiz.de/10010949223
Saved in:
39
The Competition Solution
London, Paul A.
-
American Enterprise Institute
This book examines America's economy over the past several decades and the sources of our recent success and comes to surprising conclusions about what we can learn from it.
Persistent link: https://www.econbiz.de/10010949227
Saved in:
40
Taxation of Financial Services under a Consumption Tax
Merrill, Peter R.
-
American Enterprise Institute
Seemingly common-sense taxation approaches raise issues of equity, tax administration, and unintended economic consequences.
Persistent link: https://www.econbiz.de/10010949229
Saved in:
41
The Magic Mountain
hassett, kevin allen
;
Hubbard, R. Glenn
-
American Enterprise Institute
In the midst of general euphoria over a new and seemingly increasing federal budget surplus,this bookoffers a guide to this new situation.
Persistent link: https://www.econbiz.de/10010949232
Saved in:
42
The Value Added Tax
Mclure, Charles E.
-
American Enterprise Institute
Interest in the value-added tax (VAT), a form of sales tax on consumption, will increase as the Gramm-Rudman-Hollings targets for deficit reduction become increasingly difficult to achieve through budget cuts. This monograph describes the implementation and economic effects of the VAT.
Persistent link: https://www.econbiz.de/10010949235
Saved in:
43
Balancing Act
Ornstein, Norman J.
;
Makin, John H.
;
Zlowe, David
-
American Enterprise Institute
Policymakers and observers address taxation, spending, the budget deficit, and policy formation and implementation.
Persistent link: https://www.econbiz.de/10010949243
Saved in:
44
Fiscal Politics and the Budget Enforcement Act
Kosters, Marvin H.
-
American Enterprise Institute
Four distinguished authorities examine the implications of the Budget Enforcement Act for federal budget policy.
Persistent link: https://www.econbiz.de/10010949247
Saved in:
45
Transition Costs of Fundamental Tax Reform
hassett, kevin allen
;
Hubbard, R. Glenn
-
American Enterprise Institute
The authors of this volume challenge the common perception that the removal of old distortions from the tax system would seriously hurt segments of the economy.
Persistent link: https://www.econbiz.de/10010949258
Saved in:
46
Personal Saving, Consumption, and Tax Policy
Kosters, Marvin H.
-
American Enterprise Institute
This book provides an analysis of ways to raise national saving and domestically financed investment.
Persistent link: https://www.econbiz.de/10010949259
Saved in:
47
Taxing Consumption in a Global Economy
Grubert, Harry
;
Newlon, T. Scott
-
American Enterprise Institute
The authors consider capital inflows into the United States and the likely consequences of a simplification of the taxation of international transactions.
Persistent link: https://www.econbiz.de/10010949264
Saved in:
48
Sell Globally, Tax Locally
Greve, Michael S.
-
American Enterprise Institute
Thisbookdiscusses the flaws of destination-based taxation and makes the theoretical case for origin-based taxation.
Persistent link: https://www.econbiz.de/10010949268
Saved in:
49
Insider Trading
Macey, Jonathan R.
-
American Enterprise Institute
The bookpresents different perspectives that explain the prohibition of insider trading and the way it affects various aspects of life on the stock market.
Persistent link: https://www.econbiz.de/10010949272
Saved in:
50
Social Security's Looming Surpluses
Weaver, Carolyn L.
-
American Enterprise Institute
This study examines the economic consequences of the Social Security Trust Fund surpluses.
Persistent link: https://www.econbiz.de/10010949278
Saved in:
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