Purpose The purpose of this paper is to verify whether general budget support is a favorable aid modality under SDGs in developing countries. Design/methodology/approach The authors use panel data on government revenue, expenditure, and social indicators for the ten-year period from 1997 to 2006...

Purpose: The purpose of this paper is to analyze late disbursements for service delivery by focusing on donors’ General Budget Support disbursement to Tanzania and on the intergovernmental money flows in Tanzania. Design/methodology/approach: The authors examined empirical analysis using...

This paper studies a possibility of efficiency improvement by child benefit programs in an overlapping generations economy with endogenous fertility and government debt. We derive conditions for improving an efficiency by child benefit using Representative-Consumer efficiency (RC-efficiency), an...

Understanding the effects of marginal tax rate on debt policy is crucial not only for　considering various capital structure theories of firms but also for evaluating corporate tax reform proposals. In this empirical study, we have found a positive relation in most cases between the...

This paper analyzes the possibility of improving the efficiency of child benefit programs in an overlapping generations economy that has endogenous fertility and large government debt levels. We derive the conditions for this improvement using Representative-Consumer and...

In this study, we attempt to investigate how educational subsidy, childcare allowance, and family allowance affect economic growth and income distribution, on the basis of simulation models which incorporate intergenerational ability transmission and endogenous fertility. The simulation results...