Public administration reform as a response to the requirements of socio-economic environment change, is a process that develops both at central and local level, aiming to an institutional framework achievement, suitable for administrative and financial decentralization, under the European Union...

A revenue-neutral tax swap would improve Alberta’s fiscal prospects, according to a report released today by the C.D. Howe Institute. In “The 8 Percent Solution: A Sensible Tax Compromise for Albertans,” authors Colin Busby and Alexandre Laurin propose a change that would better equip...

Economic issues will be key determinants of the outcome of the Scottish referendum on independence. Pensions are a key element of the economic case for or against independence. The costs of funding pensions in an independent Scotland would be influenced by mortality risks, the costs of borrowing...

Much attention has been given to the impact of fiscal competition on the level of public expenditure, but relatively little to the impact on its composition. Using a broadly familiar and reasonably rich model of fiscal competition in the presence of mobile capital, this paper establishes a...

This paper examines the question of whether indirect tax rates should be uniform using four different modelling strategies. First, marginal tax reform is examined. Second, the welfare effects of a partial shift from the current indirect tax system in Australia towards a goods and services tax...

The Sri Lankan government implemented tax reforms in 2011, including removal of the tax exemption given to public servants and reduction of personal income tax rates in order to improve tax compliance from pay-as-you-earn (PAYE) tax payers. This study evaluates the 2007 and 2011 tax systems in...

Public administration reform as a response to the requirements of socio-economic environment change, is a process that develops both at central and local level, aiming to an institutional framework achievement, suitable for administrative and financial decentralization, under the European Union...

A good planning of the economic development also implies the insurance of money funds needed for financing from internal sources (banks, investment funds, cooperative institutions of credit, factoring and insurance companies, credit agencies, governmental and non-governmental organizations) or...

A real partnership between the state and taxpayers determine civism taxation development. What is civism taxation? Which are the bases of civism taxation? What is evolution of civism taxation? Are just some of the questions this article may provide answers. Thus, from the definition of civism...

This paper uses a simple model of how households at different points on the income distribution make decisions about saving and labour supply to illustrate some of the problems government faces in designing social security systems. We show simulation results, which highlight the costs and...