This paper uses annual aggregate data for 36 low or middle income countries covering the period 1995-2001 to test the responsiveness of investment to the sources of finance under (un)favourable regimes for investment. Two sources of private investment finance are considered: private investment...

Do voters know their tax liabilities accurately or do they systematically misperceive them? Could such misperceptions influence voters' choices over alternative tax structures proposed by politicians? This paper assesses the accuracy of individuals' tax perceptions in the UK using micro-data...

Local tax reform in Britain in 1993 (reinstating a property tax) may have reversed some intended fiscal illusion reducing,and "accountability" improving, features of the poll tax (itself a reform introduced in 1990 with the specific aim of promoting accountability). We formalize these features...

The past two decades have witnessed widespread reforms of tax structures in developing countries. This article reviews available evidence on the effects of various taxes, and hence of tax structure reform, on distribution and the poor. Taxes on exports and goods consumed especially by the poor...