The structure of taxes in Indonesia is unusual among developing countries in that regional governments derive a significant proportion of their revenues from vehicle-based taxes. Vehicle-based taxes constitute the single most important form of own-source revenue for provincial governments...

Economists have devoted much attention to understanding the effects of state-local fiscal polices, particularly taxes, on the growth of state-level employment. However, no one has investigated whether the effects differ by wage level. Using a state-level panel data set, we investigate the link...