one main goal of fiscal incidence analysis is to contribute to the design of good government policy. The right policy choices require information on which groups are likely to pay particular tax changes and which groups are more likely to benefit from expenditure programs. Policy makers have...

In general, theoretical and empirical studies of tax compliance conclude that increasing penalties and detection probabilities increase compliance. However, these conclusions are based on relatively simple models with a single mode of tax evasion. In this paper, we examine the theoretical and...

Right after Romania’s change in regime in December 1989, profound changes in the structure and functioning of government and the economy started to take place. Since the early 1990s the decentralization of the public sector has been an important policy initiative in the process of transition...

Intergovernmental fiscal relations may be the most contentious issue in the Russian Federation today. This is the result of the complexity of the problems intertwined with intergovernmental relations. These problems include the recent history of disintegration of the Soviet Union; the war in...

Since 1999, Tanzania has been actively pursuing reforms of way in which the central government finances local government activities. Although local government authorities in Tanzania play a significant role in the delivery of key government services, the resources which the central government...

This paper examines how fiscal decentralization may influence economic growth. Previous research on this question has primarily focused on the potential direct relationship between decentralization and growth. In this paper, we also examine the potential indirect influence of decentralization on...

This paper presents an overview of taxation in the transitional economies of Central and Eastern Europe and the Former Soviet Union. The governments of transitional economies have been implementingsimultaneous reforms of legal, political, and economic institutions, reforms which are dependent...

On January 1 2002 the Mexican Congress approved the 2002 budget, ratifying a US $ 7.5 billion tax package, which included a new Income Tax Law. This tax package reflected a second attempt by President Vicente Fox’s government at comprehensive tax reform in Mexico during 2001. The first tax...

In this paper we examine taxation and tax compliance in LAC countries and beyond, focusing on several main questions. What is meant by the “informal sector”? What is the size of informal sector in LAC countries? What are some effects from an informal sector, including the size of the...