This paper reviews the current knowledge on an issue of increasing policy interest: what impact fiscal decentralization has on economic growth. Fiscal decentralization may indeed have a direct impact on economic growth but the theoretical underpinnings for this relationship remain largely...

The Government Performance and Results Act of 1993 (GPRA) is the latest in a series of attempts to introduce performance budgeting at the federal level in the United States; attempts that largely failed due to administrative complexities, lack of investment in managerial, accounting, and...

There are still many countries around the world that have not effectively engaged their subnational governments in their climate change strategies and policy frameworks. Where subnational levels are involved, generally they still play a relatively small role. This paper examines how the...

"This paper reports the results of experiments designed to examine whether a taste for fairness affects people's preferred tax structure. Building on the Fehr and Schmidt (1999) model, we devise a simple test for the presence of social preferences in voting for alternative tax structures. The...

In 2001 the Russian government introduced a bold reform of its tax system, which included the adoption of a flat-rate income tax. Until then, only a few countries, including the transition countries of Estonia, Latvia, and Lithuania, had adopted a flat-rate income tax. This reform has naturally...

The fundamental questions addressed in this paper are the following: what is the most appropriate approach to organizing the vertical structure of tax administration, and what are the determinant factors that may make an approach more or less optimal in any particular country. We consider the...