Tax amnesties are frequently offered by governments to induce citizens to voluntarily declare black assets accumulated from past tax evasion, especially in developing countries with a large ,underground' economy. The resulting switch in a citizen asset portfolios in favor of white assets could...

In an example with monopoly final and intermediate goods firms and substitutable primary and intermediate inputs, it is shown that there exist turnover taxes that yield more revenue than any feasible value-added tax. Second, simultaneously higher welfare, revenue and output are possible with the...

A sub-set of the costs and benefits of sub-national fiscal autonomy in federations is examined with the major focus being on road check-posts. The examination is done with reference to Indian states and using a partial equilibrium, diagrammatic analysis. Empirical analyses of the revenue impact...

This paper develops a framework to assess the growth and distribution effects of fiscal resources. Resources are classified as debt, other capital receipts, foreign aid and other unilateral grants, non-tax revenue, including resource rents, seigniorage, and taxes. The framework is used to assess...