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Social and Behavioral Sciences Commons™
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Articles 1 - 9 of 9
Full-Text Articles in Social and Behavioral Sciences
Tax Base Erosion In Developing Countries, James Alm, Roy W. Bahl, Matthew N. Murray
Tax Base Erosion In Developing Countries, James Alm, Roy W. Bahl, Matthew N. Murray
ECON Publications
No abstract provided.
Why Georgia Needs A Tax Reform, Roy W. Bahl
Municipal Capital Maintenance And Fiscal Distress, Mary Bumgarner, Jorge Martinez-Vazquez, David Sjoquist
Municipal Capital Maintenance And Fiscal Distress, Mary Bumgarner, Jorge Martinez-Vazquez, David Sjoquist
ECON Publications
This paper formalizes and empirically tests the hypothesis that the deficient maintenance of public infrastructure is caused by fiscal distress. We utilize a production-decision framework in which public officials combine maintenance and new capital to produce a desired level of capital services. The behavior implied in the fiscal distress hypothesis is treated as perverse deviations from the optimal production path. The empirical findings from cross-sectional expenditures data give support to the fiscal distress hypothesis.
Local Governments And The Current Recession, Roy W. Bahl, Jorge Martinez-Vazquez, David Sjoquist
Local Governments And The Current Recession, Roy W. Bahl, Jorge Martinez-Vazquez, David Sjoquist
ECON Publications
No abstract provided.
Income Tax Evasion, James Alm, Roy W. Bahl, Matthew N. Murray
Income Tax Evasion, James Alm, Roy W. Bahl, Matthew N. Murray
ECON Publications
Jamaica's 1986 personal income tax reform moved the nation well along toward tax simplification, a more uniform and fair treatment of taxpayers, removal of disincentives to increased work effort and to work effort allocation across sectors and a more level playing field for investment. The major elements of the reform are a flat rate income tax, a higher income exemption level, and the elimination of all tax credits and most nontaxable perquisites. While the impact of the reform on revenues and on the burden of various types of taxpayers has been carefully analyzed, much less has been done in terms …
An Evaluation Of The Structure Of The Jamaican Individual Income Tax, James Alm, Roy W. Bahl, Matthew N. Murray
An Evaluation Of The Structure Of The Jamaican Individual Income Tax, James Alm, Roy W. Bahl, Matthew N. Murray
ECON Publications
The individual income tax is one of Jamaica's most productive sources of government revenue, and certainly its most visible. Before reform, both the structure and the administration of the tax were badly flawed. As a result, the tax produced less revenue than it might have, was unfair in its distribution of tax burdens, and created severe disincentives for private sector economic growth. The material presented in the chapter provided the background data on which the 1986 reform was built.
The Economics And Politics Of The Jamaican Tax Reform, Roy W. Bahl
The Economics And Politics Of The Jamaican Tax Reform, Roy W. Bahl
ECON Publications
The Jamaican tax reform project was comprehensive in terms of mandate and approach. The reform program was comprehensive in that it covered both policy and administration, and included the development and implementation of a training plan. Most important, however, the underlying research considered both the reform of each tax in the system and how the pieces of the new system would fit together. Among other things, this meant trying to find the right set of connections among tax policy, trade policy and industrial policy. The approach taken to study the options available for Jamaica covered a wide range of concerns …
A Program For Reform, James Alm, Roy W. Bahl, Matthew N. Murray, Bruce Riddle
A Program For Reform, James Alm, Roy W. Bahl, Matthew N. Murray, Bruce Riddle
ECON Publications
The Government undertook a far-reaching revision of the individual income tax in January 1986. The purpose here is to present the analysis that led to the reform, to review and evaluate selected elements of the reform, and to report the results of the first year's experience with the new system. This chapter closes with an agenda of unfinished business, i.e., a statement of what is yet to be done to complete the structural reform of the individual income tax.
The Setting For Municipal Finances In The 1990s, Roy W. Bahl
The Setting For Municipal Finances In The 1990s, Roy W. Bahl
ECON Publications
No abstract provided.