This paper modifies a model proposed by Anand and Sansing (2000) to explain why states have chosen different formulas for corporate income apportionment.  I demonstrate that nexus assumptions and allocation rules can have significant effects on the outcomes of the model, and are important...

We expand the traditional tax incentive redundancy argument by investigating the implications of targeting incentives primarily to firms that would have invested anyway. Incorporating government revenue constraints, pliable tax officials, endogenous tax liabilities, and firms with heterogeneous...

Expansion and improvement of public services is essential to improving quality of life and productivity in developing countries. Some African countries have been diligent in expanding the infrastructure necessary to provide public services, but unfortunately, most have not done a very good job...

In this study, we examine the connection between the varied experiences of the transition countries in attracting foreign direct investment (FDI) and their diverse experiences in transforming their tax structures to be consistent with a market economy. In particular, we study whether complexity...

Using the experience of Papua New Guinea as a case study, this paper examines the importance of political and administrative organization and electoral politics for fostering subnational autonomy and accountability in decentralized developing countries, and hence the success of fiscal...