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Full-Text Articles in Economics
Asymmetric Federalism In Russia: Cure Or Poison?, Jorge Martinez-Vazquez
Asymmetric Federalism In Russia: Cure Or Poison?, Jorge Martinez-Vazquez
ECON Publications
No abstract provided.
Environmental And Social Service Charities: Private And Public Sources Of Funding, Garth Heutel
Environmental And Social Service Charities: Private And Public Sources Of Funding, Garth Heutel
ECON Publications
No abstract provided.
Benefits, Costs And Rules Of Decentralization, Roy W. Bahl
Benefits, Costs And Rules Of Decentralization, Roy W. Bahl
ECON Publications
No abstract provided.
Intergovernmental Transfers: The Vertical Sharing Dimension, Roy W. Bahl, Sally Wallace
Intergovernmental Transfers: The Vertical Sharing Dimension, Roy W. Bahl, Sally Wallace
ECON Publications
There is both a horizontal and a vertical dimension to the structure of an intergovernmental transfer (Bahl and Linn, 1992). The vertical share is the total pool of funds to be allocated to subnational governments, while the horizontal shares are the amounts received by individual subnational governments. Most research (and most political attention) is devoted to the latter. The subject of this paper is vertical sharing. We are interested in the question of whether the claim of subnational governments (SNG) on national revenues has been increasing over time. This research paper therefore investigates three issues. The first is the trend …
Fiscal Reform In Spain Accomplishments And Challenges: Introduction, Jorge Martinez-Vazquez, Jose Felix Sanz-Sanz
Fiscal Reform In Spain Accomplishments And Challenges: Introduction, Jorge Martinez-Vazquez, Jose Felix Sanz-Sanz
ECON Publications
No abstract provided.
The Spanish Tax Reform: Overview And Lessons, Jorge Martinez-Vazquez
The Spanish Tax Reform: Overview And Lessons, Jorge Martinez-Vazquez
ECON Publications
No abstract provided.
From Income Tax To Consumption Tax? The Case Of Jamaica, Roy W. Bahl, Sally Wallace
From Income Tax To Consumption Tax? The Case Of Jamaica, Roy W. Bahl, Sally Wallace
ECON Publications
Over the past decade, a number of countries have shifted to single-rate tax systems with broader bases and lower rates. In the U.S., there continues to be discussion of the merits of a consumption tax, and of base-broadening reforms to the income tax system. The objective of this paper is to demonstrate how, over time, a conventional income tax could be converted to a flat-rate consumption tax in a developing country. The value of this analysis, we hope, comes with the use of a real-world situation (Jamaica), which allows us to focus on the detail that determines the feasibility of …
Comprehensive Tax Reform In Jamaica, Roy W. Bahl, Sally Wallace
Comprehensive Tax Reform In Jamaica, Roy W. Bahl, Sally Wallace
ECON Publications
When the fiscal situation of a country gets too far out of control, government will often call for a comprehensive review of the tax system to try to get back on a sustainable path. Jamaica is just such a case. The Government of Jamaica called in 2005 for a tax reform to address the fiscal problems. The articles in this special issue of Public Finance Review, and this overview, describe the analytic work that was undertaken to support Jamaica’s comprehensive tax reform efforts. The contributions here are in the approach taken, in the analytic work, and in the lessons …
Sequencing Fiscal Decentralization Reform, Roy W. Bahl, Jorge Martinez-Vazquez
Sequencing Fiscal Decentralization Reform, Roy W. Bahl, Jorge Martinez-Vazquez
ECON Publications
Drawing on international experience, a set of process steps a newly decentralizing country may consider as it implements a plan for public sector reform.