The assignment of revenues in most developing and transitional countries to the central government has arguably facilitated irresponsible behavior by some subnational governments. One way to relieve this problem is to strengthen subnational tax regimes. The paper proposes two approaches to...

In a survey of tax reform in recent years, Richard Bird and Michael Smart explore the relationship between tax policy and tax research. They conclude that there have been important examples of apparent influences of research on policy. For instance, they are encouraged that the downward pressure...

This paper reviews the published literature on the definition and measurement of the administrative and compliance costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union.

Throughout the twentieth century, there was a notable population shift in the countries of Latin America and the Caribbean, from rural living situations to urban centers. In 2000 there were 49 cities with populations of over one million, four of them among the 10 largest cities in the world....

This report presents and discusses the findings of the “Study to quantify and analyse the VAT Gap in the EU-27 Member States” (Contract TAXUD/2012/DE/316, FWC No. TAXUD/2010/CC/104), conducted by CASE and CPB.The structure of this report is as follows. In Chapter 1, we discuss the structure...

Throughout the twentieth century, there was a notable population shift in the countries of Latin America and the Caribbean, from rural living situations to urban centers. In 2000 there were 49 cities with populations of over one million, four of them among the 10 largest cities in the world....