Zambia has changed its mineral tax regime repeatedly during the past decades in a bid to raise mineral revenue, but with only modest success. This paper looks at what the country needs to do to create a mining fiscal regime that could sustain operations, boost output, and raise revenues without...

Die Entwicklung der Demografie fordert Deutschland auf vielfältige Weise. Obwohl dieses Thema in den Disziplinen schon seit längerem ausführlich diskutiert wird, erscheint es bei weitem noch nicht abgeschlossen erforscht zu sein. Mit dem ersten Teil der Reihe "theoria cum praxi" aus dem Jahr...

This paper explores the challenges faced by developing countries and countries in transition in their attempt at reforming the inherited bureaucratic public service. The paper explores how the public sector in Croatia has managed to come this far after the turbulent years of political and...

The European Union (EU) accepted ten new member states (NMS) in 2004. These countries, mostly former socialist countries, have had to adjust their economic policies to the EU's standards. Perhaps most difficult has proven to be fiscal policy whereby NMS must comply with the Stability and Growth...

This paper examines the role of tax policy reforms in enhancing fiscal shock smoothing in a panel of 13 OECD economies during the period 1980-2017. The results suggest that tax reforms, in particular those that broaden the tax base, significantly enhance the ability of fiscal policy to mitigate...