Economists have devoted relatively little attention to explaining why some state and local governments choose more progressive fiscal instruments than others. This paper provides an empirical model to identify the determinants of income redistribution as a budgetary choice, and estimates the...

We review the changing nature of tax policy in developing countries over the last 30 years and consider what factors determining the level and structure of tax revenues in such countries may have changed recently and how such changes may affect future developments.

Analyzes how state and local governments responded to the economic conditions and political movements of the 1980's. Speculates whether the 1990's will be an extension of the 1980's, or whether there are new forces that will break these trends.

In this paper, we examine the theoretical and empirical implications of accounting for multiple modes of tax evasion. We find that increasing the probability of detection in a given mode has an ambiguous effect on compliance in the targeted mode as well as the untargeted mode. In order to gain...

The last decade has been witness to one of the largest tax experiments in economic history: the transformation from centrally-planned to market-based tax systems. The cultural and institutional legacy of central planning has had a lasting impact on tax reform in countries in transition. The...