Over the years the number and importance of earmarked grants has at times risen and at times fallen in different countries. The conventional theory of fiscal federalism, which sees earmarking largely as a means to deal with positive spillovers in local expenditures, explains neither the level of...

The last two centuries have seen the rise of the nation-state as the dominant political institution around the world. However, “state” and “nation” are not always equivalent. In a surprising number of countries, autonomist and secessionist movements of varying strength and character...

The use of the spending power by the federal government to affect activities not within its normal legislative powers has long been a contentious issue in Canada. Controversy over such federal "intrusions" on state power of course arises in various guises in other federal countries also. This...

This paper considers a simple question: does it make a difference if people can see a tax? Underlying this question are some serious methodological and political issues that are as yet largely unexplored concerning both the relationship between tax economics and tax policy and the connection...

Assigning taxes to regional governments is a major issue in all federations. Although neither the literature nor international experience provides clear guidelines on precisely what taxes should be assigned to states, we suggest that Australia should nonetheless reconsider the advisability of...

We consider in this paper how emerging countries may in practice best design and develop tax policies, given the complex economic and political environments they face. After an overview of what tax systems look like around the world, we discuss the principal objectives that countries may attempt...

Fiscal experts have for years proposed a holy trinity of tax reform options for developing countries: broader bases, lower rates, and better administration. The review in this paper of fifty years of experience suggests that what might be called the BBLR approach - broader bases and lower rates...

This paper first restates the lessons to be learned from Richard Musgrave's pioneering discussion of the tax assignment issue. Next, it considers subsequent developments in the theory of fiscal federalism related to the issue of tax assignment. Surprisingly little clear guidance is offered by...

Most developing countries continue to face serious problems in developing adequate and responsive tax systems. This paper reviews the three principal ways in which developing countries may expand and improve their taxation systems - base-broadening, rate reduction, and administrative improvement...