Charles Kennedy, Honorary Professor of Economic Theory at the University of Kent at Canterbury, died from a pulmonary haemorrhage at his home on 4th November 1997, aged 74. This paper is an appreciation of his life and work.

This paper seeks to analyse the major determinants of differences in the domestic savings ratio between countries using panel data for 62 countries over the period 1967-1995. A basic distinction is made between the determinants of the capacity to save and the willingness to save. The capacity to...

This paper measures the tax effort of a sample of fifty-nine developed and developing countries over the period 1995-2015 by comparing a country's actual tax/GDP ratio with the ratio predicted derived from an international tax function which relates tax revenue to various measures of a country's...