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Roy W. Bahl

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Blog mentions

As found by EconAcademics.org, the blog aggregator for Economics research:
  1. Bahl, Roy & Martinez-Vazquez, Jorge, 2006. "Sequencing fiscal decentralization," Policy Research Working Paper Series 3914, The World Bank.

    Mentioned in:

    1. Sound Public Financial Management Systems are a Key Element to the Successful Fiscal Decentralization Process
      by Blogmaster in Public Financial Management Blog on 2009-05-27 17:00:00

Working papers

  1. Roy Bahl & Richard M. Bird, 2014. "Decentralization and Infrastructure: Principles and Practice," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1408, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. Jerry Zhirong Zhao & Shengnan Lou & Camila Fonseca & Richard Feiock & Ruowen Shen, 2021. "Explaining transit expenses in US urbanised areas: Urban scale, spatial form and fiscal capacity," Urban Studies, Urban Studies Journal Limited, vol. 58(2), pages 280-296, February.

  2. Roy Bhal, 2013. "A Retrospective On Taxation In Developing Countries: Will The Weakest Link Be Strengthened?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1318, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. Roy Bahl, 2017. "Metropolitan city finances in Asia and the Pacific region: issues, problems and reform options," MPDD Working Paper Series WP/17/04, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP).
    2. Luisito Bertinelli & Arnaud Bourgain & Abdoul Karim Diamoutene, 2017. "Corporate Effective Tax Rate in Sub-Saharan Africa: Evidence from Formal Companies of Mali," DEM Discussion Paper Series 17-18, Department of Economics at the University of Luxembourg.

  3. Roy Bahl & Richard M. Bird, 2013. "Decentralization and Infrastructure in Developing Countries: Reconciling Principles and Practice," IMFG Papers 16, University of Toronto, Institute on Municipal Finance and Governance.

    Cited by:

    1. Rhys Andrews & Malcolm J. Beynon, 2019. "Configurational Analysis of Access to Basic Infrastructure Services: Evidence from Turkish Provinces," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), vol. 31(5), pages 1341-1370, December.
    2. World Bank, 2016. "Malawi Urbanization Review," World Bank Publications - Reports 24391, The World Bank Group.
    3. Meng Lingyan & Ze Zhao & Haider Ali Malik & Asif Razzaq & Hui An & Marria Hassan, 2022. "Asymmetric impact of fiscal decentralization and environmental innovation on carbon emissions: Evidence from highly decentralized countries," Energy & Environment, , vol. 33(4), pages 752-782, June.
    4. Bob Baldwin, 2015. "Municipal Employee Pension Plans in Canada: An Overview," IMFG Papers 23, University of Toronto, Institute on Municipal Finance and Governance.
    5. Zack Taylor & Alec Dobson, 2020. "Power and Purpose:Canadian Municipal Law in Transition," IMFG Papers 47, University of Toronto, Institute on Municipal Finance and Governance.
    6. Vallés-Giménez, Jaime & Zárate-Marco, Anabel, 2017. "Catalytic effect of capital transfers in a federal context: The case of Spanish regions," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 11, pages 1-27.

  4. Roy Bahl, 2012. "Metropolitan City Finances in India: Options for A New Fiscal Architecture," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1233, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. Soumyadip Chattopadhyay, 2015. "Financing India’s Urban Infrastructure," Journal of Infrastructure Development, India Development Foundation, vol. 7(1), pages 55-75, June.
    2. Gezani Mazibuko, 2021. "Local Government: Getting the South African Municipal Finances Right," Information Management and Business Review, AMH International, vol. 12(4), pages 1-11.

  5. Roy Bahl & Musharraf Cyan, 2010. "Tax Assignment: Does the Practice Match the Theory?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1004, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. Canavire-Bacarreza, Gustavo & Martínez-Vázquez, Jorge & Sepúlveda, Cristián, 2012. "Sub-national Revenue Mobilization in Peru," IDB Publications (Working Papers) 3951, Inter-American Development Bank.
    2. Lyudmil Naydenov, 2019. "Personal And Corporate Income Taxes As Sources Of Local Revenues - Opportunities And Challenges," Economics 21, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 17-33.
    3. Julio López-Laborda & Antoni Zabalza, 2015. "Intergovernmental Fiscal Relations: The Efficiency Effect of Taxes, Transfers, and Fiscal Illusion," Environment and Planning C, , vol. 33(1), pages 136-162, February.
    4. Juan Luis Gómez Reino & Ana Herrero Alcalde, 2011. "Political Determinants of Regional Financing: The Case of Spain," Environment and Planning C, , vol. 29(5), pages 802-820, October.
    5. Brian Dollery & Michael Kortt & Bligh Grant, 2013. "Options for rationalizing local government structure: a policy agenda," Chapters, in: Santiago Lago-Peñas & Jorge Martinez-Vazquez (ed.), The Challenge of Local Government Size, chapter 10, pages 242-262, Edward Elgar Publishing.
    6. Artana, Daniel & Auguste, Sebastián & Cristini, Marcela & Moskovits, Cynthia & Templado, Ivana, 2012. "Sub-National Revenue Mobilization in Latin American and Caribbean Countries: The Case of Argentina," IDB Publications (Working Papers) 3887, Inter-American Development Bank.
    7. Miral, Emmanuel Jr., 2017. "Federalism: Prospects for the Philippines," Discussion Papers DP 2017-29, Philippine Institute for Development Studies.

  6. Roy Bahl & Musharraf Cyan, 2009. "Local Government Taxation in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0909, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. Bob Searle, 2011. "Decentralization in the Post-Conflict African Environment: Sierra Leone and Southern Sudan," Chapters, in: Jorge Martinez-Vazquez & François Vaillancourt (ed.), Decentralization in Developing Countries, chapter 3, Edward Elgar Publishing.
    2. Manzoor Ahmed, 2015. "The Political Economy of Decentralisation and Access to Pro-poor Social Services Delivery in Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 54(4), pages 471-486.
    3. United Cities and Local Governments, 2011. "Local Government Finance," Books, Edward Elgar Publishing, number 14696.
    4. Manzoor Ahmed & Abdul Qayyum, 2023. "Decentralisation’s Effects on Health: Theory and Evidence from Balochistan, Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 62(3), pages 331-356.
    5. Qurat ul Ain & Tahir Yousaf & Yan Jie & Yasmeen Akhtar, 2020. "The Impact of Devolution on Government Size and Provision of Social Services: Evi¬dence from Pakistan," Hacienda Pública Española / Review of Public Economics, IEF, vol. 234(3), pages 105-135, September.

  7. Richard.M. Bird, 2009. "Subnational Taxes in Developing Countries: The Way Forward," Working Papers id:2072, eSocialSciences.

    Cited by:

    1. Norkina, Olga A. (Норкина, Ольга А.), 2018. "Financial Repression and Populism [Финансовая Репрессия И Популизм]," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, vol. 1, pages 122-147, February.

  8. Roy Bahl & Sally Wallace, 2008. "Reforming the Property Tax in Developing Countries: A New Approach," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0819, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. Awasthi, Rajul & Nagarajan, Mohan & Deininger, Klaus W., 2021. "Property taxation in India: Issues impacting revenue performance and suggestions for reform," Land Use Policy, Elsevier, vol. 110(C).
    2. Fabio Sánchez & Irina España, 2013. "Estructura, Potencial y Desafíos del Impuesto Predial en Colombia," Documentos CEDE 11893, Universidad de los Andes, Facultad de Economía, CEDE.
    3. Roy Bahl, 2017. "Metropolitan city finances in Asia and the Pacific region: issues, problems and reform options," MPDD Working Paper Series WP/17/04, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP).
    4. Ahmad, Ehtisham & Brosio, Giorgio & Jiménez, Juan Pablo, 2019. "Options for retooling property taxation in Latin America," Macroeconomía del Desarrollo 45021, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    5. Ghiaie, Hamed & Auclair, Gregory & Noah Ndela Ntsama, Jean Frederic, 2019. "Macroeconomic and welfare effects of tax reforms in emerging economies: A case study of Morocco," Journal of Policy Modeling, Elsevier, vol. 41(4), pages 666-699.
    6. Fabio Sanchez Torres & Irina Espa–a Eljaiek & Jannet Zenteno Gonzalez, 2012. "Sub-national Revenue Mobilization in Latin American and Caribbean Countries: The Case of Colombia," Research Department Publications 4820, Inter-American Development Bank, Research Department.
    7. Cristian Sepulveda & Jorge Martinez-Vazquez, 2012. "Explaining property tax collections in developing countries: the case of Latin America," Chapters, in: Giorgio Brosio & Juan P. Jiménez (ed.), Decentralization and Reform in Latin America, chapter 7, pages iii-iii, Edward Elgar Publishing.

  9. Bahl, Roy, 2008. "The pillars of fiscal decentralization," Research Department working papers 257, CAF Development Bank Of Latinamerica.

    Cited by:

    1. Leonardo Letelier S & Hector Ormeño C, 2018. "Education and fiscal decentralization. The case of municipal education in Chile," Environment and Planning C, , vol. 36(8), pages 1499-1521, December.
    2. Gilberto M. Llanto, 2012. "The Assignment of Functions and Intergovernmental Fiscal Relations in the Philippines Twenty Years after Decentralization," UP School of Economics Discussion Papers 201205, University of the Philippines School of Economics.

  10. Roy Bahl & Sally Wallace & Musharraf Cyan, 2008. "Pakistan: Provincial Government Taxation," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0807, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. Roy Bahl & Musharraf Cyan, 2009. "Local Government Taxation in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0909, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Roy Bahl & Sally Wallace & Musharraf Cyan, 2008. "The Challenge of Intergovernmental Fiscal Relations in Pakistan: The Property Tax Division," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0825, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    3. Bob Searle, 2011. "Decentralization in the Post-Conflict African Environment: Sierra Leone and Southern Sudan," Chapters, in: Jorge Martinez-Vazquez & François Vaillancourt (ed.), Decentralization in Developing Countries, chapter 3, Edward Elgar Publishing.
    4. Khan, Adnan Q. & Khwaja, Asim I. & Olken, Benjamin A., 2016. "Tax farming redux: experimental evidence on performance pay for tax collectors," LSE Research Online Documents on Economics 66265, London School of Economics and Political Science, LSE Library.
    5. United Cities and Local Governments, 2011. "Local Government Finance," Books, Edward Elgar Publishing, number 14696.
    6. James Alm & Mir Ahmad Khan, 2008. "Assessing Enterprise Taxation and the Investment Climate in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0810, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    7. Umir Wahid & Sally Wallace, 2008. "Incidence of Taxes in Pakistan: Primer and Estimates," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0813, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    8. Richard M. Bird, 2010. "Central and Subnational VATs in Federal Countries," Chapters, in: Ehtisham Ahmad & Abdulrazak Al Faris (ed.), Fiscal Reforms in the Middle East, chapter 3, Edward Elgar Publishing.
    9. Faiz Ur Rehman & Muhammad Nasir, 2018. "In the Same Boat, but not Equals: The Heterogeneous Effects of Indirect Taxation on Child Health in Punjab-Pakistan," PIDE-Working Papers 2018:158, Pakistan Institute of Development Economics.
    10. Ahmad, Ehtisham, 2010. "The political-economy of tax reforms in Pakistan: the ongoing saga of the GST," Discussion Papers 95948, University of Bonn, Center for Development Research (ZEF).
    11. Admad, Ehtisham, 2010. "The political-economy of tax reforms in Pakistan: the ongoing saga of the GST," LSE Research Online Documents on Economics 38361, London School of Economics and Political Science, LSE Library.
    12. Ehtisham Ahmad, 2010. "Why is it so Difficult to Implement a GST in Pakistan?," Lahore Journal of Economics, Department of Economics, The Lahore School of Economics, vol. 15(Special E), pages 139-169, September.
    13. James Alm & Jorge Martinez-Vazquez, 2009. "South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0904, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    14. Ahmad, Ehtisham, 2010. "Why is it so difficult to implement a GST in Pakistan?," LSE Research Online Documents on Economics 36379, London School of Economics and Political Science, LSE Library.
    15. World Bank, 2010. "Domestic Terms of Trade in Pakistan : Implications for Agricultural Pricing and Taxation Policies," World Bank Publications - Reports 12448, The World Bank Group.

  11. Roy Bahl & Sally Wallace & Musharraf Cyan, 2008. "The Challenge of Intergovernmental Fiscal Relations in Pakistan: The Property Tax Division," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0825, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. Ijaz Hussain & Sumbal Rana, 2010. "A Comparison of Fiscal Effort by Provincial Governments in Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 49(4), pages 545-562.

  12. Roy Bahl & Sally Wallace, 2007. "From Income Tax to Consumption Tax? The Case of Jamaica," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0712, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. Daniel Lederman & Justin T. Lesniak, 2018. "Open and Nimble," World Bank Publications - Books, The World Bank Group, number 28544, December.
    2. Sally Wallace, 2010. "Can Georgia Move from Income Tax to Consumption Tax?," Chapters, in: Sally Wallace (ed.), State and Local Fiscal Policy, chapter 7, Edward Elgar Publishing.

  13. Bahl, Roy & Martinez-Vazquez, Jorge, 2006. "Sequencing fiscal decentralization," Policy Research Working Paper Series 3914, The World Bank.

    Cited by:

    1. HINDRIKS, Jean & LOCKWOOD, Ben, 2005. "Decentralization and electoral accountability: incentives, separation, and voter welfare," LIDAM Discussion Papers CORE 2005046, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    2. Mr. Luc Eyraud & Ms. Lusine Lusinyan, 2011. "Decentralizing Spending More Than Revenue: Does it Hurt Fiscal Performance?," IMF Working Papers 2011/226, International Monetary Fund.
    3. Jorge Martinez & Baoyun Qian & Shuilin Wang & Heng-fu Zou, 2006. "Local Public Finance in China: Expenditure Responsibilities of Local Governments," CEMA Working Papers 550, China Economics and Management Academy, Central University of Finance and Economics.
    4. Roy Kelly, 2014. "Implementing sustainable property tax reform in developing countries," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 10, pages 326-363, Edward Elgar Publishing.
    5. Nara F. Monkam, 2010. "Mobilising Tax Revenue to Finance Development: The Case for Property Taxation in Francophone Africa," Working Papers 201026, University of Pretoria, Department of Economics.
    6. Andres Rodriguez-Pose & Miquel Vidal-Bover, 2022. "Unfunded mandates and the economic impact of decentralisation. When finance does not follow function," Papers in Evolutionary Economic Geography (PEEG) 2221, Utrecht University, Department of Human Geography and Spatial Planning, Group Economic Geography, revised Oct 2022.
    7. Juan Luis Gomez & Jorge Martinez-Vazquez & Cristian Sepúlveda, 2011. "Reining in Provincial Fiscal ‘Owners’: Decentralization in Lao PDR," Chapters, in: Jorge Martinez-Vazquez & François Vaillancourt (ed.), Decentralization in Developing Countries, chapter 6, Edward Elgar Publishing.
    8. Gangadha Prasad Shukla & Duc Minh Pham & Michael Engelschalk & Tuan Minh Le, 2011. "Tax Reform in Vietnam," World Bank Publications - Reports 26851, The World Bank Group.
    9. Jorge Martinez & Baoyun Qian & Shuilin Wang & Heng-fu Zou, 2006. "Local Public Finance in China: Challenges and Policy Options," CEMA Working Papers 549, China Economics and Management Academy, Central University of Finance and Economics.
    10. Roy Kelly, 2013. "Making the Property Tax Work," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1311, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    11. Richard M. Bird, 2012. "Fiscal Decentralization in Colombia: A Work (Still) in Progress," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1223, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    12. Richard M. Bird, 2011. "Subnational Taxation In Developing Countries: A Review Of The Literature," Journal of International Commerce, Economics and Policy (JICEP), World Scientific Publishing Co. Pte. Ltd., vol. 2(01), pages 139-161.
    13. Fock, Achim & Wong, Christine, 2008. "Financing rural development for a harmonious society in China : recent reforms in public finance and their prospects," Policy Research Working Paper Series 4693, The World Bank.
    14. Jorge Martinez-Vazquez & Juan Luis Gomez & Guevera Yao, 2006. "Fiscal Decentralization in the People’s Democratic Republic of Lao," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0622, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    15. Kent Eaton & Kai Kaiser & Paul J. Smoke, 2011. "The Political Economy of Decentralization Reforms : Implications for Aid Effectiveness," World Bank Publications - Books, The World Bank Group, number 2336, December.
    16. Jorge Martinez-Vazquez, 2011. "Municipal Finances in Latin America: Features, Issues, and Prospects," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1107, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    17. Loayza, Norman V. & Rigolini, Jamele & Calvo-Gonzalez, Oscar, 2011. "More than you can handle : decentralization and spending ability of Peruvian municipalities," Policy Research Working Paper Series 5763, The World Bank.
    18. Brehm, Stefan, 2013. "Fiscal Incentives, Public Spending, and Productivity – County-Level Evidence from a Chinese Province," World Development, Elsevier, vol. 46(C), pages 92-103.
    19. Muinelo-Gallo, Leonel & Azar, Paola, 2018. "Testing regional intergovernmental transfers asymmetries in Uruguay," MPRA Paper 90245, University Library of Munich, Germany.
    20. K. L. Devkota, 2014. "Impact of Fiscal Decentralization on Economic Growth in the Districts of Nepal," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1420, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    21. Paul Smoke, 2014. "Why theory and practice are different: The gap between principles and reality in subnational revenue systems," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 9, pages 287-325, Edward Elgar Publishing.
    22. M Devendra Babu, 2009. "Fiscal Empowerment of Panchayats in India: Real or Rhetoric?," Working Papers 229, Institute for Social and Economic Change, Bangalore.
    23. Frederico Gil Sander & Saurabh Shome & Smriti Seth & Jaba Misra, 2015. "India Development Update, October 2015," World Bank Publications - Reports 22894, The World Bank Group.
    24. Benos, Christos & Angelopoulou, Ioanna & Metaxas, Theodore, 2017. "“Decentralization” of income per capita and its relationship to administrative decentralization in the context of European Union members," MPRA Paper 78777, University Library of Munich, Germany.
    25. William F. Fox & Balakrishna Menon, 2008. "Decentralization in Bangladesh: Change Has Been Elusive," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0829, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    26. Jorge Martinez-Vazquez & Cristian Sepulveda, 2012. "Toward a More General Theory of Revenue Assignments," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1231, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    27. Ehrke, Jürgen, 2012. "How to assist separatists in breaking up a country... or, rather, not: The role of decentralization and development assistance," MPRA Paper 44045, University Library of Munich, Germany.
    28. Pique, Ricardo, 2019. "Higher pay, worse outcomes? The impact of mayoral wages on local government quality in Peru," Journal of Public Economics, Elsevier, vol. 173(C), pages 1-20.
    29. Stephen Marks, 2009. "Economic policies of the Habibie presidency: a retrospective," Bulletin of Indonesian Economic Studies, Taylor & Francis Journals, vol. 45(1), pages 39-60.
    30. Marius Constantin PROFIROIU & Septimiu Rares SZABO, 2016. "Outsourcing vs decentralisation: A comparative analysis in Central and Eastern Europe," Eco-Economics Review, Ecological University of Bucharest, Economics Faculty and Ecology and Environmental Protection Faculty, vol. 2(2), pages 3-26, December.
    31. Irina N. Ilina & Carol S. Leonard & Evgenij E. Plisetskij, 2014. "Russian Regional Resilience: Finance, Cooperation And Resource Abundance (A Case Study Of Khanty-Mansiysk)," HSE Working papers WP BRP 15/PA/2014, National Research University Higher School of Economics.
    32. Kim, Aehyung, 2008. "Decentralization and the provision of public services : framework and implementation," Policy Research Working Paper Series 4503, The World Bank.
    33. Diether W. Beuermann & Maria Amelina, 2018. "Does participatory budgeting improve decentralized public service delivery? Experimental evidence from rural Russia," Economics of Governance, Springer, vol. 19(4), pages 339-379, November.
    34. Roy Bahl & Geeta Sethi & Sally Wallace, 2009. "West Bengal: Fiscal Decentralization to Rural Governments: Analysis and Reform Options," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0907, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    35. Jorge Martinez & Baoyun Qian & Shuilin Wang & Heng-fu Zou, 2006. "Local Public Finance in China: Intergovernmental transfers," CEMA Working Papers 552, China Economics and Management Academy, Central University of Finance and Economics.
    36. Turley Gerard, 2022. "A review of Ireland’s Local Property Tax," Administration, Sciendo, vol. 70(4), pages 1-25, December.
    37. Robert D. Ebel, 2018. "Intergovernmental Revenue Assignment and Mobilization Principles and Applications for Somalia," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1814, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    38. Ehtisham Ahmad & Mercedes García-Escribano, 2011. "Constraints to Effective Fiscal Decentralization in Peru," Chapters, in: Jorge Martinez-Vazquez & François Vaillancourt (ed.), Decentralization in Developing Countries, chapter 5, Edward Elgar Publishing.
    39. Jorge Martinez-Vazquez & Cristian Sepulveda, 2020. "A Theoretical Rationale for the Fiscal-Gap Model of Equalization Transfers," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 76(1), pages 1-28.
    40. World Bank, 2007. "China : Improving Rural Public Finance for the Harmonious Society," World Bank Publications - Reports 7664, The World Bank Group.
    41. Jorge Martinez & Baoyun Qian & Shuilin Wang & Heng-fu Zou, 2006. "Local Public Finance in China: Revenues of Local Governments," CEMA Working Papers 551, China Economics and Management Academy, Central University of Finance and Economics.
    42. Isaac Khambule, 2021. "Decentralisation or deconcentration: The case of regional and local economic development in South Africa," Local Economy, London South Bank University, vol. 36(1), pages 22-41, February.

  14. Roy Bahl & Eunice Heredia-Ortiz & Jorge Martinez-Vazquez & Mark Rider, 2005. "India: Fiscal Condition of the States, International Experience,and Options for Reform: Volume 2 (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper05142, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. Richard M. Bird, 2012. "Subnational Taxation in Large Emerging Countries: BRIC Plus One," IMFG Papers 06, University of Toronto, Institute on Municipal Finance and Governance.
    2. Roy Bahl & Eunice Heredia-Ortiz & Jorge Martinez-Vazquez & Mark Rider, 2005. "India: Fiscal Condition of the States, International Experience,and Options for Reform: Volume 1 (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper05141, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    3. Rahul Pathak, 2023. "Do Subnational Fiscal Rules Reduce Public Investment? The Case of Fiscal Responsibility Laws in India," Public Finance Review, , vol. 51(3), pages 315-338, May.

  15. Roy Bahl & Eunice Heredia-Ortiz & Jorge Martinez-Vazquez & Mark Rider, 2005. "India: Fiscal Condition of the States, International Experience,and Options for Reform: Volume 1 (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper05141, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. Richard M. Bird, 2012. "Subnational Taxation in Large Emerging Countries: BRIC Plus One," IMFG Papers 06, University of Toronto, Institute on Municipal Finance and Governance.
    2. United Cities and Local Governments, 2011. "Local Government Finance," Books, Edward Elgar Publishing, number 14696.
    3. Roy Bahl & Sally Wallace & Musharraf Cyan, 2008. "Pakistan: Provincial Government Taxation," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0807, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. Roy Bahl & Eunice Heredia-Ortiz & Jorge Martinez-Vazquez & Mark Rider, 2005. "India: Fiscal Condition of the States, International Experience,and Options for Reform: Volume 2 (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper05142, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    5. Rahul Pathak, 2023. "Do Subnational Fiscal Rules Reduce Public Investment? The Case of Fiscal Responsibility Laws in India," Public Finance Review, , vol. 51(3), pages 315-338, May.

  16. Roy Bahl & Sally Wallace, 2004. "Intergovernmental Transfers: The Vertical Sharing Dimension," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0419, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. Mr. Luc Eyraud & Ms. Lusine Lusinyan, 2011. "Decentralizing Spending More Than Revenue: Does it Hurt Fiscal Performance?," IMF Working Papers 2011/226, International Monetary Fund.
    2. Juan Luis Gomez & Jorge Martinez-Vazquez & Cristian Sepúlveda, 2011. "Reining in Provincial Fiscal ‘Owners’: Decentralization in Lao PDR," Chapters, in: Jorge Martinez-Vazquez & François Vaillancourt (ed.), Decentralization in Developing Countries, chapter 6, Edward Elgar Publishing.
    3. Audun Langørgen, 2012. "A structural approach for analyzing fiscal equalization," Discussion Papers 715, Statistics Norway, Research Department.
    4. Gu, Gyun Cheol, 2012. "Developing Composite Indicators for Fiscal Decentralization: Which Is The Best Measure For Whom?," MPRA Paper 43032, University Library of Munich, Germany.
    5. Gustavo Canavire-Bacarreza & Nicolas Guadalupe Zuniga Espinoza, 2010. "Fiscal Transfers a Curse or Blessing? Evidence of Their Effect on Tax Effort for Municipalities in Sinaloa, Mexico," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1030, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    6. Ms. Izabela Karpowicz, 2012. "Narrowing Vertical Fiscal Imbalances in Four European Countries," IMF Working Papers 2012/091, International Monetary Fund.
    7. Roy Bahl & Geeta Sethi & Sally Wallace, 2009. "West Bengal: Fiscal Decentralization to Rural Governments: Analysis and Reform Options," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0907, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    8. Yu, Bingxin & Chen, Kevin Z. & Zhang, Yumei & Zhang, Haisen, 2014. "Evolving public expenditure in Chinese agriculture: Definition, pattern, composition, and mechanism:," IFPRI discussion papers 1407, International Food Policy Research Institute (IFPRI).
    9. World Bank, 2007. "China : Improving Rural Public Finance for the Harmonious Society," World Bank Publications - Reports 7664, The World Bank Group.
    10. Darshini J S & K Gayithri, 2019. "Fiscal dependency of States in India," Working Papers 433, Institute for Social and Economic Change, Bangalore.

  17. Dillon Alleyne & James Alm & Roy Bahl & Sally Wallace, 2004. "Tax Burden in Jamaica," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0434, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. Dagney Faulk & Jorge Martinez-Vazquez & Sally Wallace, 2007. "Using Human-Capital Theory to Establish a Potential-Income Tax," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 415-435, September.
    2. Nora Lustig & Carola Pessino & George Gray Molina & Wilson Jimenez & Veronica Paz & Ernesto Yanez & Claudiney Pereira & Sean Higgins & John Scott & Miguel Jaramillo, 2011. "Fiscal Policy and Income Redistribution in Latin America: Challenging the Conventional Wisdom," Working Papers 1124, Tulane University, Department of Economics.
    3. Nora Lustig, 2019. "Measuring the distributional impact of taxation and public spending: The practice of fiscal incidence analysis," Working Papers 509, ECINEQ, Society for the Study of Economic Inequality.
    4. James Alm & Edward Sennoga & Mark Skidmore, 2005. "Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market," Working Papers 05-09, UW-Whitewater, Department of Economics.
    5. Umir Wahid & Sally Wallace, 2008. "Incidence of Taxes in Pakistan: Primer and Estimates," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0813, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    6. Sally Wallace & James Alm, 2004. "The Jamaican Individual Income Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0430, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    7. Roy Bahl & Sally Wallace, 2007. "From Income Tax to Consumption Tax? The Case of Jamaica," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0712, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    8. James Alm & Sally Wallace, 2007. "Are Jamaica’s Direct Taxes on Labor “Fair†?," Public Finance Review, , vol. 35(1), pages 83-102, January.
    9. Dillon Alleyne, 2007. "The Evolution of Jamaica’s Tax Burden," Public Finance Review, , vol. 35(1), pages 150-171, January.

  18. Roy Bahl, 2004. "Property Transfer Tax and Stamp Duty," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0427, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. Roy Bahl & Sally Wallace, 2008. "Reforming the Property Tax in Developing Countries: A New Approach," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0819, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Dillon Alleyne & James Alm & Roy Bahl & Sally Wallace, 2004. "Tax Burden in Jamaica," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0434, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    3. Roy Bahl, 2017. "Metropolitan city finances in Asia and the Pacific region: issues, problems and reform options," MPDD Working Paper Series WP/17/04, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP).
    4. Roy Bahl & Sally Wallace, 2007. "Comprehensive Tax Reform in Jamaica," Public Finance Review, , vol. 35(1), pages 4-25, January.
    5. Terri A. Sexton, 2008. "Taxing Property Transactions versus Taxing Property Ownership," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0820, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    6. Sally Wallace & James Alm, 2004. "The Jamaican Individual Income Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0430, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

  19. Roy Bahl & Jorge Martinez-Vazquez, 2003. "Fiscal Federalism and Economic Reform in China," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0313, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. Jorge Martinez & Baoyun Qian & Shuilin Wang & Heng-fu Zou, 2006. "Local Public Finance in China: Expenditure Responsibilities of Local Governments," CEMA Working Papers 550, China Economics and Management Academy, Central University of Finance and Economics.
    2. Jorge Martinez & Baoyun Qian & Shuilin Wang & Heng-fu Zou, 2006. "Local Public Finance in China: Challenges and Policy Options," CEMA Working Papers 549, China Economics and Management Academy, Central University of Finance and Economics.
    3. Jorge Martinez-Vazquez & Mark Rider, 2005. "Fiscal Decentralization and Economic Growth: A Comparative Study of China and India (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0519, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. Francois Vaillancourt & Richard M.Bird, 2004. "Expenditure-Based Equalization Transfers," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0410, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    5. Robert W. Fogel, 2006. "Why China is Likely to Achieve its Growth Objectives," NBER Working Papers 12122, National Bureau of Economic Research, Inc.
    6. Jorge Martinez-Vazquez & Baoyun Qiao & Li Zhang, 2007. "The Role of Provincial Policies in Fiscal Equalization Outcomes in China," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0705, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    7. Richard Bird & Christine C.P.Wong, 2005. "China's Fiscal System: A Work in Progress (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0520, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    8. Singh, Nirvikar & Srinivasan, T.N., 2006. "Federalism and economic development in India:An assessment," MPRA Paper 1273, University Library of Munich, Germany.
    9. Jorge Martinez & Baoyun Qian & Shuilin Wang & Heng-fu Zou, 2012. "A Treaties on Public Finance in China," CEMA Working Papers 555, China Economics and Management Academy, Central University of Finance and Economics.
    10. Srinivasan, T. N., 2004. "China and India: economic performance, competition and cooperation: an update," Journal of Asian Economics, Elsevier, vol. 15(4), pages 613-636, August.
    11. Luca Zan & Qingmei Xue, 2011. "Budgeting China. Macro‐policies and micro‐practices in public sector changes," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(1), pages 38-62, January.
    12. Richard M. Bird, 2008. "Tax Assignment Revisited," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0805, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    13. Fardoust, Shahrokh & Lin, Justin Yifu & Luo, Xubei, 2012. "Demystifying China's fiscal stimulus," Policy Research Working Paper Series 6221, The World Bank.
    14. Qingmei Xue & Luca Zan, 2012. "Opening the door to accounting change. Transformations in Chinese public sector accounting," Accounting History Review, Taylor & Francis Journals, vol. 22(3), pages 269-299, November.
    15. Jorge Martinez & Baoyun Qian & Shuilin Wang & Li Zhang & Heng-fu Zou, 2006. "Local Public Finance in China: Policy Options," CEMA Working Papers 554, China Economics and Management Academy, Central University of Finance and Economics.
    16. Jorge Martinez & Baoyun Qian & Shuilin Wang & Heng-fu Zou, 2006. "Local Public Finance in China: The performance of China's decentralization system," CEMA Working Papers 553, China Economics and Management Academy, Central University of Finance and Economics.
    17. Jing Xing & Clemens Fuest, 2018. "Central-local government fiscal relations and cyclicality of public spending: evidence from China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(4), pages 946-980, August.
    18. Jorge Martinez & Baoyun Qian & Shuilin Wang & Heng-fu Zou, 2006. "Local Public Finance in China: Intergovernmental transfers," CEMA Working Papers 552, China Economics and Management Academy, Central University of Finance and Economics.
    19. Robert W. Fogel, 2007. "Capitalism and Democracy in 2040: Forecasts and Speculations," NBER Working Papers 13184, National Bureau of Economic Research, Inc.
    20. Mototsugu Fukushige & Yingxin Shi, 2014. "Efficient Scale of Local Government in China: Quantile Regression Approach to County-Level Data," Discussion Papers in Economics and Business 14-15, Osaka University, Graduate School of Economics.
    21. Jorge Martinez & Baoyun Qian & Shuilin Wang & Heng-fu Zou, 2006. "Local Public Finance in China: Revenues of Local Governments," CEMA Working Papers 551, China Economics and Management Academy, Central University of Finance and Economics.
    22. Jorge Martinez & Baoyun Qiao & Shuilin Wang & Heng-fu Zou, 2014. "An Essay on Public Finance in China," Annals of Economics and Finance, Society for AEF, vol. 15(1), pages 413-519, May.

  20. Roy Bahl & Bayar Tumennasan, 2002. "How Should Revenues From Natural Resources Be Shared?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0214, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. Roy Bahl & Musharraf Cyan, 2009. "Local Government Taxation in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0909, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. World Bank, 2003. "Decentralizing Indonesia : A Regional Public Expenditure Review Overview Report," World Bank Publications - Reports 14632, The World Bank Group.
    3. Jorge Martinez-Vazquez & Cristian Sepúlveda, 2007. "The Municipal Transfer System in Nicaragua:Evaluation and Proposals for Reform," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0708, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. Hofman, Bert & Kadjatmiko & Kaiser, Kai & Suharnoko Sjahrir, Bambang, 2006. "Evaluating fiscal equalization in Indonesia," Policy Research Working Paper Series 3911, The World Bank.
    5. Jorge Martinez-Vazquez, 2013. "Fiscal Decentralization in Peru: A Perspective on Recent Developments and Future Challenges," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1324, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    6. Jorge Martínez-Vázquez, 2008. "Revenue Assignments in the Practice of Fiscal Decentralization," Chapters, in: Núria Bosch & José M. Durán (ed.), Fiscal Federalism and Political Decentralization, chapter 2, Edward Elgar Publishing.
    7. Dionisio Nombora, 2014. "Sharing Natural Resource Revenues with Affected Communities : Policy Options for Mozambique," World Bank Publications - Reports 20264, The World Bank Group.
    8. M A B Siddique & Heru Wibowo & Yanrui Wu, 2014. "Fiscal Decentralisation and Inequality in Indonesia: 1999-2008," Economics Discussion / Working Papers 14-22, The University of Western Australia, Department of Economics.

  21. Roy Bahl, 2001. "Fiscal Decentralization, Revenue Assignment, And The Case For The Property Tax In South Africa," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0107, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. Korytin, A.V. (Корытин, А.В.) & Shatalova, Svetlana Sergeevna (Шаталова, Светлана Сергеевна), 2016. "Improving the Mechanism of Taxation of Natural Persons Property [Совершенствование Механизма Налогообложения Недвижимости Физических Лиц]," Working Papers 2331, Russian Presidential Academy of National Economy and Public Administration.

  22. Roy Bahl, 2001. "Equitable Vertical Sharing And Decentralizing Government Finance In South Africa," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0106, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. World Bank, 2003. "Decentralizing Indonesia : A Regional Public Expenditure Review Overview Report," World Bank Publications - Reports 14632, The World Bank Group.

  23. Roy Bahl, 1999. "Implementation Rules For Fiscal Decentralization," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper9901, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger, 2007. "With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy," CREMA Working Paper Series 2007-04, Center for Research in Economics, Management and the Arts (CREMA).
    2. Jorge Martinez-Vazquez & Cristian Sepulveda, 2012. "Intergovernmental transfers: a policy reform perspective," Chapters, in: Giorgio Brosio & Juan P. Jiménez (ed.), Decentralization and Reform in Latin America, chapter 9, pages iii-iii, Edward Elgar Publishing.
    3. Jorge E. Espitia, 2004. "La descentralización fiscal y el crecimiento económico: evidencia para Colombia," Revista ESPE - Ensayos Sobre Política Económica, Banco de la República, vol. 22(46-1), pages 186-248, December.
    4. Nara F. Monkam, 2010. "Mobilising Tax Revenue to Finance Development: The Case for Property Taxation in Francophone Africa," Working Papers 201026, University of Pretoria, Department of Economics.
    5. Juan Luis Gomez & Jorge Martinez-Vazquez & Cristian Sepúlveda, 2011. "Reining in Provincial Fiscal ‘Owners’: Decentralization in Lao PDR," Chapters, in: Jorge Martinez-Vazquez & François Vaillancourt (ed.), Decentralization in Developing Countries, chapter 6, Edward Elgar Publishing.
    6. Manof Shresta, 2002. "An Overview of Intergovernmental Fiscal Relations in Nepal," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0205, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    7. Abuselidze, George, 2019. "Анализ На Формирането И Прилагането На Бюджетни Политики, Осигуряващи Социално-Икономическото Развитие На Административнотериториалните Единици [Analysis of the formation and use of budgetary polic," MPRA Paper 99889, University Library of Munich, Germany.
    8. Meloche, Jean-Philippe & Vaillancourt, Francois & Yilmaz, Serdar, 2004. "Decentralization or fiscal autonomy ? What does really matter ? effects on growth and public sector size in European transition countries," Policy Research Working Paper Series 3254, The World Bank.
    9. James Alm, 2011. "Municipal Finance of Urban Infrastructure: Knowns and Unknowns," Working Papers 1103, Tulane University, Department of Economics.
    10. Benno Torgler & Jan Werner, 2005. "Fiscal Autonomy and Tax Morale: Evidence from Germany," CREMA Working Paper Series 2005-07, Center for Research in Economics, Management and the Arts (CREMA).
    11. Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger, 2008. "Local Autonomy, Tax Morale and the Shadow Economy," CREMA Working Paper Series 2008-24, Center for Research in Economics, Management and the Arts (CREMA).
    12. Bandyopadhyay, Simanti & Rao, M. Govinda, 2009. "Fiscal health of selected Indian cities," Policy Research Working Paper Series 4863, The World Bank.
    13. Tristan Canare & Jamil Paolo Francisco & Rose Ann Camille Caliso, 2020. "Decentralization and Income Inequality in a Panel and Cross‐Section of Countries," Journal of International Development, John Wiley & Sons, Ltd., vol. 32(4), pages 543-579, May.
    14. Ebel, Robert D. & Yilmaz, Serdar, 2002. "On the measurement and impact of fiscal decentralization," Policy Research Working Paper Series 2809, The World Bank.
    15. Jorge Martinez-Vazquez & Robert McNab, 2001. "Fiscal Decentralization and Economic Growth," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0101, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    16. Sharma, Chanchal Kumar, 2004. "Why Decentralization ? The Puzzle of causation," MPRA Paper 196, University Library of Munich, Germany, revised Feb 2005.
    17. Gustavo Canavire-Bacarreza & Jorge Martinez-Vazquez & Bauyrzhan Yedgenov, 2017. "Reexamining the determinants of fiscal decentralization: what is the role of geography?," Journal of Economic Geography, Oxford University Press, vol. 17(6), pages 1209-1249.
    18. Arun Jaitley, 2018. "Economic Survey 2017: Volume I, Chapter 4: Reconciling Fiscal Federalism and Accountability: Is there a Low Equilibrium Trap?," Working Papers id:12443, eSocialSciences.
    19. Зулькарнай И. У., 2018. "Почему Россия Вновь Скользит От Федерализма К Унитаризму," Вопросы государственного и муниципального управления // Public administration issues, НИУ ВШЭ, issue 5, pages 116-132.
    20. Manasan, Rosario G., 2017. "Designing the Fiscal Features of a Federal Form of Government: Autonomy, Accountability, and Equity Considerations," Discussion Papers DP 2017-56, Philippine Institute for Development Studies.
    21. Sokbunthoeun So & Michael Woolcock & Leah April & Caroline Hughes & Nicola Smithers, 2018. "Alternative Paths to Public Financial Management and Public Sector Reform," World Bank Publications - Books, The World Bank Group, number 29924, December.
    22. Kelly Edmiston, 2000. "Fostering Subnational Autonomy and Accountability in Decentralized Developing Countries: Lessons from the Papua New Guinea Experience," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0005, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    23. Usman Mustafa, 2011. "Fiscal Federalism in Pakistan: The 7th National Finance Commission Awardand Its Implications," PIDE-Working Papers 2011:73, Pakistan Institute of Development Economics.
    24. Anca Florentina GAVRILUŢĂ & Florin OPREA, 2017. "Fiscal Decentralization Determinants And Local Economic Development In Eu Countries," EURINT, Centre for European Studies, Alexandru Ioan Cuza University, vol. 4, pages 180-197.
    25. Aisling Lyon, 2014. "Challenges to Municipal Fiscal Autonomy in Macedonia," Publius: The Journal of Federalism, CSF Associates Inc., vol. 44(4), pages 633-658.
    26. Tristan Canare, 2022. "Decentralization and welfare: Evidence from a panel of countries," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 93(3), pages 767-796, September.
    27. Philip Bodman & Kathryn Ford & Tom Gole & Andrew Hodge, "undated". "What Drives Fiscal Decentralisation?," MRG Discussion Paper Series 3009, School of Economics, University of Queensland, Australia.
    28. Jorge Martinez-Vazquez & Cristian Sepúlveda, 2011. "Intergovernmental Transfers in Latin America: A Policy Reform Perspective," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1108, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    29. Thushyanthan Baskaran, 2012. "Tax Decentralization and Public Deficits in OECD Countries," Publius: The Journal of Federalism, CSF Associates Inc., vol. 42(4), pages 688-707, October.
    30. Bagaka, Obuya, 2008. "Fiscal Decentralization in Kenya: The Constituency Development Fund and the Growth of Government," MPRA Paper 11813, University Library of Munich, Germany.
    31. Rosario G. Manasan, 2018. "An Assessment of the Fiscal Features of the PDP Laban Model of Philippine Federalism 1.0 and the Gonzales-De Vera Federal Model," Working Papers id:12931, eSocialSciences.
    32. Benno Torgler & Jan Werner, 2005. "Tax Morale and Fiscal Autonomy: Evidence from Germany," Working Papers 03-2005, Institute of Local Public Finance.
    33. Nasution, Anwar, 2016. "Government Decentralization Program in Indonesia," ADBI Working Papers 601, Asian Development Bank Institute.
    34. Iffat Ara & Muhammad Sabir, 2010. "Decentralisation of GST Services and Vertical Imbalances in Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 49(4), pages 479-495.
    35. Pangotra, Prem & Govil Astha, 2008. "Urban Development Strategy for Bihar: A Management Perspective," IIMA Working Papers WP2008-04-02, Indian Institute of Management Ahmedabad, Research and Publication Department.
    36. Torgler, Benno, 2011. "Tax morale, eastern Europe and European enlargement," Policy Research Working Paper Series 5911, The World Bank.
    37. Leonel Muinelo-Gallo, 2021. "Testing regional intergovernmental transfers effects in Uruguay," Sobre México. Revista de Economía, Sobre México. Temas en economía, vol. 2(4), pages 6-38.
    38. Serdar Yilmaz & Varsha Venugopal, 2011. "Obstacles to Decentralization in Ethiopia: Political Controls versus Discretion and Accountability," Chapters, in: Jorge Martinez-Vazquez & François Vaillancourt (ed.), Decentralization in Developing Countries, chapter 13, Edward Elgar Publishing.
    39. Fitri Nurfatriani & Ramawati & Galih Kartika Sari & Wiko Saputra & Heru Komarudin, 2022. "Oil Palm Economic Benefit Distribution to Regions for Environmental Sustainability: Indonesia’s Revenue-Sharing Scheme," Land, MDPI, vol. 11(9), pages 1-24, September.
    40. Benno Torgler, 2003. "Tax Morale and Institutions," CREMA Working Paper Series 2003-09, Center for Research in Economics, Management and the Arts (CREMA).
    41. Rosario G. Manasan, 2018. "Designing the Fiscal Features of a Federal Form of Government: Autonomy, Accountability, and Equity Considerations," Working Papers id:12860, eSocialSciences.
    42. Jameson Boex & Jorge Martinez-Vazquez, 2003. "Local Government Reform in Tanzania: Considerations for the Development of a System of Formula-Based Grants," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0305, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    43. Abhay Pethe, 2009. "Strengthening Decentralization - Augmenting The Consolidated Fund of the States by the Thirteenth Finance Commission: A Normative Approach," Working Papers id:2175, eSocialSciences.
    44. Olena Chygryn & Yuriy Petrushenko & Alina Vysochyna & Anna Vorontsova, 2018. "Assessment of Fiscal Decentralization Influence on Social and Economic Development," Montenegrin Journal of Economics, Economic Laboratory for Transition Research (ELIT), vol. 14(4), pages 69-84.
    45. Manasan, Rosario G., 2018. "An Assessment of the Fiscal Features of the PDP Laban Model of Philippine Federalism 1.0 and the Gonzales-De Vera Federal Model," Discussion Papers DP 2018-14, Philippine Institute for Development Studies.
    46. Kim, Aehyung, 2008. "Decentralization and the provision of public services : framework and implementation," Policy Research Working Paper Series 4503, The World Bank.
    47. Muhammad Atif & Dr. Naila Nazir, 2023. "Impact of Fiscal Decentralization on Services Tax Collection in Khyber Pakhtunkhwa," Journal of Policy Research (JPR), Research Foundation for Humanity (RFH), vol. 9(2), pages 701-708.
    48. William J. McCLuskey & Michael E. Bell, 2008. "Rental Value versus Capital Value: Alternative Bases for the Property Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0818, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    49. Shah, Anwar & Thompson, Theresa, 2004. "Implementing decentralized local governance: a treacherous road with potholes, detours, and road closures," Policy Research Working Paper Series 3353, The World Bank.
    50. Tatiana Sumskaya, 2017. "The Role of Decentralization in the Formation of the Budget System in a Federal State," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 293-306, June.
    51. Jameson Boex & Jorge Martinez-Vazquez, 2005. "The Determinants of the Incidence of Intergovernmental Grants: A Survey of the International Experience (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0509, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    52. Gerard Turley & Stephen McNena, 2016. "An Analysis of Local Public Finances and the 2014 Local Government Reforms," The Economic and Social Review, Economic and Social Studies, vol. 47(2), pages 299-326.
    53. M A B Siddique & Heru Wibowo & Yanrui Wu, 2014. "Fiscal Decentralisation and Inequality in Indonesia: 1999-2008," Economics Discussion / Working Papers 14-22, The University of Western Australia, Department of Economics.
    54. Ildar Zulkarnay, 2018. "Why Russia Has Again Been Sliding from Federalism to Unitarianism," Public administration issues, Higher School of Economics, issue 5, pages 116-132.
    55. Susan Steiner, 2005. "Decentralisation and Poverty Reduction: A Conceptual Framework for the Economic Impact," Public Economics 0508006, University Library of Munich, Germany.
    56. Abhay Pethe, 2009. "Financing the Panchayati Raj Institutions: Flagging Some Issues For The 13th CFC," Working Papers id:2245, eSocialSciences.
    57. Muinelo-Gallo, Leonel & Rodriguez-Miranda, Adrián & Castro-Scavone, Pablo, 2017. "Intergovernmental transfers and regional income inequalities in Uruguay," MPRA Paper 76983, University Library of Munich, Germany.
    58. Fraschini, Angela, 2006. "Fiscal federalism in big developing countries: China and India," POLIS Working Papers 60, Institute of Public Policy and Public Choice - POLIS.
    59. Turley Gerard, 2022. "A review of Ireland’s Local Property Tax," Administration, Sciendo, vol. 70(4), pages 1-25, December.
    60. Leonardo Letelier S., 2005. "Explaining Fiscal Decentralization," Public Finance Review, , vol. 33(2), pages 155-183, March.
    61. Benno Torgler, 2007. "The Impact of Direct Democracy and Local Autonomy on Tax Morale in Switzerland," Working Papers 06-2007, Institute of Local Public Finance.
    62. World Bank, 2007. "China : Improving Rural Public Finance for the Harmonious Society," World Bank Publications - Reports 7664, The World Bank Group.
    63. George Abuselidze, 2019. "Analysis Of The Formation And Use Of Budgetary Policies Ensuring The Socio-Economic Development Of Territorial Units," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 3-15.
    64. Torgler, Benno, 2011. "Tax morale and compliance : review of evidence and case studies for Europe," Policy Research Working Paper Series 5922, The World Bank.
    65. Yang Zhiyong, 2017. "Local-central intergovernmental fiscal relations of China," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 3(2), pages 92-102.

  24. Roy Bahl, 1999. "Intergovernmental Fiscal Relations in Leningrad Region," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper9902, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. Jorge Martinez-Vazquez, 2003. "Asymmetric Federalism in Russia: Cure or Poison?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0304, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Martinez-Vazquez, Jorge & Timofeev, Andrey, 2008. "Regional-local dimension of Russia's fiscal equalization," Journal of Comparative Economics, Elsevier, vol. 36(1), pages 157-176, March.
    3. Richard M. Bird, 2003. "Fiscal Flows, Fiscal Balance, and Fiscal Sustainability," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0302, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. James Alm & Jorge Martinez-Vazquez, 2002. "On the Use of Budgetary Norms as a Tool for Fiscal Management," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0215, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

  25. Roy Bahl & Mary Beth Walker, 1998. "Discriminatory Taxation of Carbonated Beverages: The Case of Ireland," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper9801, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. Roy Bahl & Richard Bird & Mary Beth Walker, 2003. "The Uneasy Case Against Discriminatory Excise Taxation: Soft Drink Taxes in Ireland," Public Finance Review, , vol. 31(5), pages 510-533, September.

  26. Bahl, Roy W., 1992. "The administration of road user taxes in developing countries," Policy Research Working Paper Series 986, The World Bank.

    Cited by:

    1. Shand, David, 1997. "Budgetary reforms in OECD member countries," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34334, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    2. Alesina, Alberto, 1997. "Fiscal discipline and budget institutions," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34335, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    3. Cordón Ezquerro, Teodoro, 1997. "El proceso de armonización fiscal en la Unión Europea," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34339, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    4. Gupta, Sanjeev & Mahler, Walter, 1995. "Taxation of petroleum products : Theory and empirical evidence," Energy Economics, Elsevier, vol. 17(2), pages 101-116, April.
    5. MacKenzie, George A, 1997. "Quasi-fiscal activity of public financial institutions: conceptual issues and implications for policy, with reference to the Latin American experience," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34327, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    6. Brusa, Mauro, 1997. "Fortalecimiento de la capacidad gerencial para el ejercicio del poder fiscal del Estado," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34331, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    7. -, 1997. "IX Seminario Regional de Política Fiscal: compendio de documentos," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34326, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    8. Ter-Minassian, Teresa, 1997. "Financial management of government operations: selected macroeconomic and institutional aspects," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34330, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    9. Ian Heggie, 1999. "Commercially managed road funds: managing roads like a business, not like a bureaucracy," Transportation, Springer, vol. 26(1), pages 87-111, February.
    10. Castilla Domingo, Manuel, 1997. "La armonización tributaria en la integración de las economías más pequeñas," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34338, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    11. Gamboa, Rafael, 1997. "The credibility of the federal government in bailing out State governments: comparing the US with Brazil and Mexico," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34328, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    12. Aghón, Gabriel E., 1997. "Fortalecimiento de las finanzas públicas municipales: dificultades y nuevos desafíos para los países de la región," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34340, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    13. Lerda, Juan Carlos, 1997. "Substitución entre políticas presupuestarias y cuasi-fiscal: asignatura pendiente de la reforma del Estado," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34336, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    14. González Cano, Hugo, 1997. "Situación arancelaria y tributaria del MERCOSUR," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34337, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).

  27. Bahl, Roy W. & Wallich, Christine, 1992. "Intergovernmental fiscal relations in China," Policy Research Working Paper Series 863, The World Bank.

    Cited by:

    1. Clemens Fuest & Jing Xing, 2015. "How can a country 'graduate' from procyclical fiscal policy? Evidence from China," Working Papers 1514, Oxford University Centre for Business Taxation.
    2. Jorge Martinez & Baoyun Qian & Shuilin Wang & Heng-fu Zou, 2006. "Local Public Finance in China: Expenditure Responsibilities of Local Governments," CEMA Working Papers 550, China Economics and Management Academy, Central University of Finance and Economics.
    3. Roy Bahl & Musharraf Cyan, 2009. "Local Government Taxation in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0909, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. Jing Jin & Chunli Shen & Heng-fu Zou, 2012. "Fiscal Decentralization and Peasants' Financial Burden in China," Annals of Economics and Finance, Society for AEF, vol. 13(1), pages 53-90, May.
    5. Jorge Martinez & Baoyun Qian & Shuilin Wang & Heng-fu Zou, 2006. "Local Public Finance in China: Challenges and Policy Options," CEMA Working Papers 549, China Economics and Management Academy, Central University of Finance and Economics.
    6. Jing Jin & Heng-fu Zou, 2005. "Fiscal decentralization, revenue and expenditure assignments, and growth in China," CEMA Working Papers 212, China Economics and Management Academy, Central University of Finance and Economics.
    7. Jorge Martinez-Vazquez & Robert McNab, 1997. "Tax Reform in Transition Economies: Experiences and Lessons," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper9706, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    8. Benno Torgler, 2003. "Tax Morale in Transition Countries," Post-Communist Economies, Taylor & Francis Journals, vol. 15(3), pages 357-381.
    9. Jr-Tsung Huang & Kuang-Ta Lo & Po-Wen She, 2012. "The Impact Of Fiscal Decentralization On Tax Effort Of China'S Local Governments After The Tax Sharing System," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 57(01), pages 1-22.
    10. Hehui Jin & Yingyi Qian & Barry Weingast, 1999. "Regional Decentralization and Fiscal Incentives: Federalism, Chinese Style," Working Papers 99013, Stanford University, Department of Economics.
    11. David Wildasin, 1996. "Introduction: Fiscal Aspects of Evolving Federations," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 3(2), pages 121-135, May.
    12. Jorge Martinez-Vazquez & Baoyun Qiao, 2010. "Expenditure Assignments in China," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1028, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    13. Jing Jin & Chunli Shen & Qian Wang & Heng-fu Zou, 2012. "Decentralization in China," CEMA Working Papers 546, China Economics and Management Academy, Central University of Finance and Economics.
    14. David E. Wildasin, 2004. "The Institutions of Federalism: Toward an Analytical Framework," Public Economics 0403006, University Library of Munich, Germany.
    15. Jorge Martinez-Vazquez & Robert McNab, 1997. "Fiscal Decentralization, Economic Growth, and Democratic Governance," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper9707, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    16. David E. Wildasin, 2001. "Externalities and Bailouts: Hard and Soft Budget Constraints in Intergovernmental Fiscal Relations," Public Economics 0112002, University Library of Munich, Germany.
    17. Sergey Sinelnikov & Pavel Kadochnikov & Ilya Trunin & Sergey Chetverikov & Marianne Vigneault, 2006. "Fiscal Federalism in Russia: Soft Budget Constraints of Regional Governments," Published Papers 47, Gaidar Institute for Economic Policy, revised 2012.
    18. Jorge Martinez-Vazquez & Baoyun Qiao & Li Zhang, 2007. "The Role of Provincial Policies in Fiscal Equalization Outcomes in China," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0705, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    19. Martinez-Vazquez, Jorge & Timofeev, Andrey, 2008. "Regional-local dimension of Russia's fiscal equalization," Journal of Comparative Economics, Elsevier, vol. 36(1), pages 157-176, March.
    20. Jorge Martinez & Baoyun Qian & Shuilin Wang & Heng-fu Zou, 2012. "A Treaties on Public Finance in China," CEMA Working Papers 555, China Economics and Management Academy, Central University of Finance and Economics.
    21. Tao Zhang & Heng-fu Zou, 2001. "Fiscal decentralization, public spending, and economic growth in China," CEMA Working Papers 58, China Economics and Management Academy, Central University of Finance and Economics.
    22. Roy Bahl, 1999. "Implementation Rules For Fiscal Decentralization," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper9901, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    23. Krug, B. & Zhu, Z. & Hendrischke, H., 2004. "China’s emerging tax regime: Devolution, fiscal federalism, or tax farming?," ERIM Report Series Research in Management ERS-2004-113-ORG, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    24. Sergey Sinelnikov & Pavel Kadochnikov & Ilya Trunin (ed.), 2006. "Fiscal Federalism in Russia: Soft Budget Constraints of Regional Governments," Books, Gaidar Institute for Economic Policy, edition 1, number 4, November.
    25. Iqbal, Nasir & Nawaz, Saima, 2010. "Fiscal Decentralization and Macroeconomic Stability: Theory and Evidence from Pakistan," MPRA Paper 27184, University Library of Munich, Germany.
    26. Jorge Martinez & Baoyun Qian & Shuilin Wang & Li Zhang & Heng-fu Zou, 2006. "Local Public Finance in China: Policy Options," CEMA Working Papers 554, China Economics and Management Academy, Central University of Finance and Economics.
    27. Jorge Martinez & Baoyun Qian & Shuilin Wang & Heng-fu Zou, 2006. "Local Public Finance in China: The performance of China's decentralization system," CEMA Working Papers 553, China Economics and Management Academy, Central University of Finance and Economics.
    28. Jing Xing & Clemens Fuest, 2018. "Central-local government fiscal relations and cyclicality of public spending: evidence from China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(4), pages 946-980, August.
    29. Benno Torgler & James Alm & Jorge Martinez-Vazquez, 2005. "Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0518, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    30. Qian Wang & Chunli Shen & Heng-fu Zou, 2011. "Local Government Tax Effort in China: an Analysis of Provincial Tax Performance," CEMA Working Papers 483, China Economics and Management Academy, Central University of Finance and Economics.
    31. Ma, Jun, 1995. "Modelling central-local fiscal relations in China," China Economic Review, Elsevier, vol. 6(1), pages 105-136.
    32. Jorge Martinez & Baoyun Qian & Shuilin Wang & Heng-fu Zou, 2006. "Local Public Finance in China: Intergovernmental transfers," CEMA Working Papers 552, China Economics and Management Academy, Central University of Finance and Economics.
    33. Heng-fu Zou, 2012. "Economic Theory and Empirics: Selected Economic Papers (Vol. 3)," CEMA Working Papers 558, China Economics and Management Academy, Central University of Finance and Economics.
    34. Fraschini, Angela, 2006. "Fiscal federalism in big developing countries: China and India," POLIS Working Papers 60, Institute of Public Policy and Public Choice - POLIS.
    35. Shih-Ying Wu & Mei-Jane Teng, 2012. "Fiscal decentralization and multinational firms’ ownership: evidence from China," Economics of Governance, Springer, vol. 13(3), pages 237-262, September.
    36. Jorge Martinez & Baoyun Qian & Shuilin Wang & Heng-fu Zou, 2006. "Local Public Finance in China: Revenues of Local Governments," CEMA Working Papers 551, China Economics and Management Academy, Central University of Finance and Economics.
    37. Torgler, Benno, 2011. "Tax morale and compliance : review of evidence and case studies for Europe," Policy Research Working Paper Series 5922, The World Bank.
    38. Jorge Martinez & Baoyun Qiao & Shuilin Wang & Heng-fu Zou, 2014. "An Essay on Public Finance in China," Annals of Economics and Finance, Society for AEF, vol. 15(1), pages 413-519, May.

Articles

  1. Roy Bahl & Jorge Martinez-Vazquez, 2013. "Sequencing Fiscal Decentralization," Annals of Economics and Finance, Society for AEF, vol. 14(2), pages 641-687, November.
    See citations under working paper version above.
  2. Roy Bahl & Musharraf Cyan, 2011. "Tax Assignment: Does the Practice Match the Theory?," Environment and Planning C, , vol. 29(2), pages 264-280, April.
    See citations under working paper version above.
  3. Roy Bahl & Geeta Sethi & Sally Wallace, 2010. "Fiscal Decentralization to Rural Local Governments in India: A Case Study of West Bengal State," Publius: The Journal of Federalism, CSF Associates Inc., vol. 40(2), pages 312-331, Spring.

    Cited by:

    1. Soumyadip Chattopadhyay & Maumita Das, 2018. "Urban Service Delivery in West Bengal: Current Scenario and New Challenges," Journal of Infrastructure Development, India Development Foundation, vol. 10(1-2), pages 18-36, June.
    2. Clement, Floriane & Ishaq, Saba & Samad, Madar & Acharya, N. Sreedhar & Radha, A. Venkata & Haileslassie, A. & Blummel, M. & Dey, A. & Khan, M. A. & Shindey, D. N. & Mit, R., 2010. "Improving water productivity, reducing poverty and enhancing equity in mixed crop-livestock systems in the Indo-Gangetic Basin: CPWF project report 68," IWMI Research Reports H043549, International Water Management Institute.
    3. Clement, Floriane & Ishaq, Saba & Samad, Madar & Acharya, N. Sreedhar & Radha, A. Venkata & Haileslassie, Amare & Blümmel, Michael & Dey, Amitav & Khan, M.A. & Shindey, D.N. & Mit, Rajesh, 2010. "Improving water productivity, reducing poverty and enhancing equity in mixed crop-livestock systems in the Indo-Gangetic Basin," IWMI Reports 212431, International Water Management Institute.

  4. Bahl, Roy W. & Bird, Richard M., 2008. "Tax Policy in Developing Countries: Looking Back—and Forward," National Tax Journal, National Tax Association;National Tax Journal, vol. 61(2), pages 279-301, June.

    Cited by:

    1. Bird, Richard M. & Zolt, Eric M., 2011. "Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries," World Development, Elsevier, vol. 39(10), pages 1691-1703.
    2. Maryam Akmal & Sanjeev Gupta & João Tovar Jalles, 2020. "Tax Revenue Reforms and Income Distribution in Developing Countries," Policy Papers 175b, Center for Global Development.
    3. Richard M. Bird, 2012. "Taxation and Development: What Have We Learned from Fifty Years of Research?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1202, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. Fábio Pereira Silva & Reinaldo Guerreiro & Eduardo Flores, 2019. "Voluntary versus enforced tax compliance: the slippery slope framework in the Brazilian context," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 66(2), pages 147-180, June.
    5. David E. Wildasin, 2021. "Open-Economy Public Finance," National Tax Journal, University of Chicago Press, vol. 74(2), pages 467-490.
    6. Ismoil Khujamkulov, 2016. "Tax revenues in transition countries: Structural changes and their policy implications," WIDER Working Paper Series wp-2016-180, World Institute for Development Economic Research (UNU-WIDER).
    7. Dillip Kumar MUDULI & Nityasundar MANIK, 2020. "Tax structure and economic growth in general category states in India: A panel auto regressive distributed lag approach," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(2(623), S), pages 225-240, Summer.
    8. Richard M. Bird, 2008. "The BBLR Approach to tax Reform in Emerging Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0804, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    9. Musharraf Cyan & Jorge Martinez-Vazquez & VIoleta Vulovic, 2013. "Measuring tax effort: Does the estimation approach matter and should effort be linked to expenditure goals?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1308, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    10. James Alm, 2022. "Devising Administrative Approaches for Improving Tax Compliance," Working Papers 2208, Tulane University, Department of Economics.
    11. Gupta, Sanjeev & Jalles, João Tovar, 2022. "Do tax reforms affect income distribution? Evidence from developing countries," Economic Modelling, Elsevier, vol. 110(C).
    12. Richard M. Bird, 2013. "Foreign Advice and Tax Policy in Developing Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1307, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    13. Richard Bird, 2010. "Taxation and Development," World Bank Publications - Reports 10150, The World Bank Group.
    14. Francesco Reito & Salvatore Spagano, 2017. "Joint liability taxation and group auditing," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 34(2), pages 305-327, August.
    15. Hans Fricke & Bernd Süssmuth, 2011. "Growth and Volatility of Tax Revenues in Latin America," CESifo Working Paper Series 3312, CESifo.
    16. Nataliya Synyutka, 2019. "Transformation of Taxation and Tax Procedures in the Information Society: Theoretical Concept," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 100-106, September.
    17. Peter, Klara Sabirianova & Buttrick, Steve & Duncan, Denvil, 2010. "Global Reform of Personal Income Taxation, 1981–2005: Evidence From 189 Countries," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(3), pages 447-478, September.
    18. Gobena, Lemessa Bayissa & Van Dijke, Marius, 2016. "Power, justice, and trust: A moderated mediation analysis of tax compliance among Ethiopian business owners," Journal of Economic Psychology, Elsevier, vol. 52(C), pages 24-37.
    19. Tao Zeng, 2010. "Income tax liability for large corporations in China: 1998‐2007," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 18(3), pages 180-196, September.
    20. Carlene Beth Wynter & Lynne Oats, 2021. "Knock, Knock: The Taxman’s at Your Door! Practice Sense, Empathy Games, and Dilemmas in Tax Enforcement," Journal of Business Ethics, Springer, vol. 169(2), pages 279-292, March.
    21. Matilde Jeppesen, 2021. "What we hoped for and what we achieved: Tax performance of Semi‐Autonomous Revenue Authorities in sub‐Saharan Africa," Public Administration & Development, Blackwell Publishing, vol. 41(3), pages 115-127, August.
    22. Zhu, Guozhong & Dale-Johnson, David, 2020. "Transition to the property tax in China: A dynamic general equilibrium analysis," Journal of Urban Economics, Elsevier, vol. 115(C).
    23. Ибрагимова Найля Мурадовна, 2015. "Эмпирическая Оценка Эффективности Ндфл И Ндс В Узбекистане," Higher School of Economics Economic Journal Экономический журнал Высшей школы экономики, CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Национальный исследовательский университет «Высшая школа экономики», vol. 19(1), pages 81-103.

  5. Roy Bahl & Sally Wallace, 2007. "From Income Tax to Consumption Tax?. The Case of Jamaica," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 396-414, September.
    See citations under working paper version above.
  6. Roy Bahl & Sally Wallace, 2007. "Comprehensive Tax Reform in Jamaica," Public Finance Review, , vol. 35(1), pages 4-25, January.

    Cited by:

    1. Jorge Martinez-Vazquez & Robert McNab, 2000. "Tax Reform in The Tax Reform Experiment in Transitional Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0001, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Bird, Richard M. & Zolt, Eric M., 2005. "The limited role of the personal income tax in developing countries," Journal of Asian Economics, Elsevier, vol. 16(6), pages 928-946, December.
    3. Benno Torgler & James Alm & Jorge Martinez-Vazquez, 2005. "Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0518, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. Carlene Beth Wynter & Lynne Oats, 2021. "Knock, Knock: The Taxman’s at Your Door! Practice Sense, Empathy Games, and Dilemmas in Tax Enforcement," Journal of Business Ethics, Springer, vol. 169(2), pages 279-292, March.

  7. Roy Bahl & Richard Bird & Mary Beth Walker, 2003. "The Uneasy Case Against Discriminatory Excise Taxation: Soft Drink Taxes in Ireland," Public Finance Review, , vol. 31(5), pages 510-533, September.

    Cited by:

    1. Petr David, 2012. "Distribution of the increased tax burden for agricultural products and food in the Czech Republic," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 58(5), pages 239-248.
    2. Joan Gil & Guillem López Casasnovas & Toni Mora, 2013. "Taxation of unhealthy consumption of food and drinks: An updated literature review," Hacienda Pública Española / Review of Public Economics, IEF, vol. 207(4), pages 119-140, December.
    3. Richard M. Bird & Sally Wallace, 2010. "Taxing Alcohol In Africa: Reflections And Updates," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1031, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. Alberto Gago & Xavier Labandeira & Xiral López Otero, 2014. "A Panorama on Energy Taxes and Green Tax Reforms," Hacienda Pública Española / Review of Public Economics, IEF, vol. 208(1), pages 145-190, March.
    5. Roy Bahl, 2011. "Taxing Soft Drinks," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1106, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    6. Jou, Judy & Techakehakij, Win, 2012. "International application of sugar-sweetened beverage (SSB) taxation in obesity reduction: Factors that may influence policy effectiveness in country-specific contexts," Health Policy, Elsevier, vol. 107(1), pages 83-90.
    7. De Schutter, Olivier & Jacobs, Nick & Clément, Chantal, 2020. "A ‘Common Food Policy’ for Europe: How governance reforms can spark a shift to healthy diets and sustainable food systems," Food Policy, Elsevier, vol. 96(C).
    8. Claudio Agostini, 2010. "Tributación a Los Cigarrillos: Análisis y Propuestas," ILADES-UAH Working Papers inv246, Universidad Alberto Hurtado/School of Economics and Business.
    9. Jason M. Fletcher & David Frisvold & Nathan Tefft, 2010. "Can Soft Drink Taxes Reduce Population Weight?," Contemporary Economic Policy, Western Economic Association International, vol. 28(1), pages 23-35, January.

  8. Bahl, Roy & Martinez-Vazquez, Jorge & Wallace, Sally, 2002. "State and Local Government Choices in Fiscal Redistribution," National Tax Journal, National Tax Association;National Tax Journal, vol. 55(4), pages 723-742, December.

    Cited by:

    1. Jorge Martinez-Vazquez & Blanca Moreno-Dodson & VIoleta Vulovic, 2012. "The Impact of Tax and Expenditure Policies on Income Distribution: Evidence from a Large Panel of Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1225, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Kumba Digdowiseiso & Syed M. Murshed & Sylvia I. Bergh, 2022. "How Effective Is Fiscal Decentralization for Inequality Reduction in Developing Countries?," Sustainability, MDPI, vol. 14(1), pages 1-19, January.
    3. Howard Chernick, 2010. "Redistribution at the State and Local Level: Consequences for Economic Growth," Public Finance Review, , vol. 38(4), pages 409-449, July.
    4. Marton, James & Wildasin, David E., 2007. "State government cash and in-kind benefits: Intergovernmental fiscal transfers and cross-program substitution," Journal of Urban Economics, Elsevier, vol. 61(1), pages 1-20, January.
    5. Pi, Jiancai & Zhang, Pengqing, 2021. "Redistribution and wage inequality," International Review of Economics & Finance, Elsevier, vol. 72(C), pages 510-523.
    6. Jorge Martinez-Vazquez & Robert McNab, 2001. "Fiscal Decentralization and Economic Growth," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0101, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    7. Kara D. Smith & Bryan Shone, 2016. "Progressive State Taxes and Welfare," Poverty & Public Policy, John Wiley & Sons, vol. 8(4), pages 430-437, December.
    8. Jason M. Fletcher & Matthew N. Murray, 2008. "What Factors Influence the Structure of the State Income Tax?," Public Finance Review, , vol. 36(4), pages 475-496, July.
    9. Jorge Martinez-Vazquez & Robert McNab, 1997. "Fiscal Decentralization, Economic Growth, and Democratic Governance," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper9707, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    10. Martinez-Vazquez, Jorge & Timofeev, Andrey, 2008. "Regional-local dimension of Russia's fiscal equalization," Journal of Comparative Economics, Elsevier, vol. 36(1), pages 157-176, March.
    11. Jorge Martinez-Vazquez & Santiago Lago-Peñas & Agnese Sacchi, 2017. "The Impact Of Fiscal Decentralization: A Survey," Journal of Economic Surveys, Wiley Blackwell, vol. 31(4), pages 1095-1129, September.
    12. Suárez-Varela, Marta & Martínez-Espiñeira, Roberto & González-Gómez, Francisco, 2015. "An analysis of the price escalation of non-linear water tariffs for domestic uses in Spain," Utilities Policy, Elsevier, vol. 34(C), pages 82-93.
    13. Caroline-Antonia Goerl & Mr. Mike Seiferling, 2014. "Income Inequality, Fiscal Decentralization and Transfer Dependency," IMF Working Papers 2014/064, International Monetary Fund.
    14. Saeid Mahdavi, 2013. "State Government Tax Revenue, Tax Revenue Composition and Tax Effort Index: An Assessment of the 1978-97 period," Working Papers 0213eco, College of Business, University of Texas at San Antonio.
    15. Goodspeed, Timothy J., 2000. "Tax structure in a federation," Journal of Public Economics, Elsevier, vol. 75(3), pages 493-506, March.
    16. Goodspeed, Timothy J., 1999. "Tax competition and tax structure in open federal economies: evidence from OECD countries with implications for the European Union," ZEW Discussion Papers 99-39, ZEW - Leibniz Centre for European Economic Research.
    17. Baja Daza, Gover & Villarroel Böhrt, Sergio & Zavaleta Castellón, David, 2012. "Diseño institucional e incentivos implicitos en la descentralización Boliviana (1994-2008) [Institutional design and implicit incentives in Bolivia's decentralization model (1994-2008)]," MPRA Paper 48598, University Library of Munich, Germany.
    18. Charly Ondobo Tsala & henri Ngoa Tabi, 2022. "Political decentralization and income inequality in developping countries : does governance matter ?," Economics Bulletin, AccessEcon, vol. 42(4), pages 2103-2116.
    19. Michael Craw, 2015. "The Effect of Fragmentation and Second-Order Devolution on Efficacy of Local Public Welfare Policy," Publius: The Journal of Federalism, CSF Associates Inc., vol. 45(2), pages 270-296.
    20. Hal Hill & Yogi Vidyattama, 2016. "Regional Development Dynamics In Indonesia Before And After The ‘Big Bang’ Decentralization," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 61(02), pages 1-26, June.

  9. Bahl, Roy Jr., 2001. "Review of The Challenge of Fiscal Disparities for State and Local Governments: Hellen F. Ladd, Published by Edward Elgar Cheltenham, UK, Northhampton, MA, USA (1999)," Regional Science and Urban Economics, Elsevier, vol. 31(5), pages 631-634, September.

    Cited by:

    1. Arvate, Paulo Roberto & Mattos, Enlinson & Rocha, Fabiana, 2015. "Intergovernmental transfers and public spending in Brazilian municipalities," Textos para discussão 377, FGV EESP - Escola de Economia de São Paulo, Fundação Getulio Vargas (Brazil).

  10. James Alm & Robert Aten & Roy Bahl, 2001. "Can Indonesia Decentralise Successfully? Plans, Problems And Prospects," Bulletin of Indonesian Economic Studies, Taylor & Francis Journals, vol. 37(1), pages 83-102.

    Cited by:

    1. Takahiro Akita & Awaludin Aji Riadi & Ali Rizal, 2019. "Fiscal Disparities in Indonesia under Decentralization: To What Extent Has General Allocation Grant(DAU) Equalized Fiscal Revenues?," Working Papers EMS_2019_05, Research Institute, International University of Japan.
    2. World Bank, 2003. "Decentralizing Indonesia : A Regional Public Expenditure Review Overview Report," World Bank Publications - Reports 14632, The World Bank Group.
    3. Milawati Milawati & Abdul Rozak Fahrudin, 2021. "How is the Performance of Education in Indonesia?," International Review of Management and Marketing, Econjournals, vol. 11(1), pages 29-35.
    4. Manof Shresta, 2002. "An Overview of Intergovernmental Fiscal Relations in Nepal," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0205, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    5. Peter Timmer, 2018. "Pro-poor growth in Indonesia: Challenging the pessimism of Myrdal's Asian Drama," WIDER Working Paper Series wp-2018-103, World Institute for Development Economic Research (UNU-WIDER).
    6. Akhmad Rizal Shidiq, 2003. "Decentralization And Rent Seeking In Indonesia," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, vol. 51, pages 177-207, June.
    7. Bambang Brodjonegoro & Jorge Martinez-Vazquez, 2004. "An Analysis of Indonesia's Transfer System: Recent Performance and Future Prospects," Chapters, in: James Alm & Jorge Martinez-Vazquez & Sri Mulyani Indrawati (ed.), Reforming Intergovernmental Fiscal Relations and the Rebuilding of Indonesia, chapter 8, Edward Elgar Publishing.
    8. Kuncoro, Ari, 2002. "The new laws of decentralization and corruption in Indonesia:examination of provincial and district data," ERSA conference papers ersa02p053, European Regional Science Association.
    9. Blane Lewis, 2001. "The New Indonesian Equalisation Transfer," Bulletin of Indonesian Economic Studies, Taylor & Francis Journals, vol. 37(3), pages 325-343.
    10. James Alm, 2019. "Can Indonesia Reform Its Tax System? Problems And Options," Working Papers 1906, Tulane University, Department of Economics.
    11. Victoria A Beard, 2005. "Individual Determinants of Participation in Community Development in Indonesia," Environment and Planning C, , vol. 23(1), pages 21-39, February.
    12. Takahiro Akita & Sachiko Miyata, 2018. "Spatial Inequalities in Indonesia, 1996–2010: A Hierarchical Decomposition Analysis," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 138(3), pages 829-852, August.
    13. Yogi Vidyattama, 2016. "Inter-provincial migration and 1975–2005 regional growth in Indonesia," Papers in Regional Science, Wiley Blackwell, vol. 95, pages 87-105, March.
    14. Takahiro Akita & Awaludin Aji Riadi & Ali Rizal, 2021. "Fiscal disparities in Indonesia in the decentralization era: Does general allocation fund equalize fiscal revenues?," Regional Science Policy & Practice, Wiley Blackwell, vol. 13(6), pages 1842-1865, December.
    15. Hal Hill, 2002. "Spatial Disparities in Developing East Asia: a survey," Asian-Pacific Economic Literature, The Crawford School, The Australian National University, vol. 16(1), pages 10-35, May.
    16. Amelia Bruce & Donovan Storey, 2010. "Networks of Waste: Informal Economic Systems and Sustainability in Bali, Indonesia," Local Economy, London South Bank University, vol. 25(3), pages 176-189, May.
    17. Roy Bahl & Jorge Martinez-Vazquez, 2013. "Sequencing Fiscal Decentralization," Annals of Economics and Finance, Society for AEF, vol. 14(2), pages 641-687, November.
    18. N. A. Phelps, 2004. "Archetype for an archipelago? Batam as anti-model and model of industrialization in reformasi Indonesia," Progress in Development Studies, , vol. 4(3), pages 206-229, July.
    19. Anne Booth, 2003. "Decentralisation and Poverty Alleviation in Indonesia," Environment and Planning C, , vol. 21(2), pages 181-202, April.
    20. Ari Perdana & Deni Friawan, 2007. "Economic Crisis, Institutional Changes and the Effectiveness of Government : the Case of Indonesia," Governance Working Papers 21905, East Asian Bureau of Economic Research.

  11. R Bahl & S Wallace, 1994. "Revenue Sharing in Russia," Environment and Planning C, , vol. 12(3), pages 293-307, September.

    Cited by:

    1. Roy Bahl, 1999. "Intergovernmental Fiscal Relations in Leningrad Region," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper9902, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

  12. Alm, James & Bahl, Roy & Murray, Matthew N., 1993. "Audit selection and income tax underreporting in the tax compliance game," Journal of Development Economics, Elsevier, vol. 42(1), pages 1-33, October.

    Cited by:

    1. Jordi Caballé & Judith Panadés, 2004. "Cost Uncertainty and Taxpayer Compliance," Working Papers 127, Barcelona School of Economics.
    2. Bazart, C. & Bonein, A., 2014. "Reciprocal relationships in tax compliance decisions," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 83-102.
    3. James Alm, 2012. "Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies," Working Papers 1213, Tulane University, Department of Economics.
    4. Kim, Chung Kweon, 2002. "Does fairness matter in tax reporting behavior?," Journal of Economic Psychology, Elsevier, vol. 23(6), pages 771-785, December.
    5. Fortin, Bernard & Lacroix, Guy & Villeval, Marie Claire, 2004. "Tax Evasion and Social Interactions," IZA Discussion Papers 1359, Institute of Labor Economics (IZA).
    6. Konstantinos Giannakas & Jonathan D. Kaplan, 2005. "Policy Design and Conservation Compliance on Highly Erodible Lands," Land Economics, University of Wisconsin Press, vol. 81(1).
    7. James Alm, 2019. "What Motivates Tax Compliance," Working Papers 1903, Tulane University, Department of Economics.
    8. Kim, Sangheon, 2008. "Does political intention affect tax evasion?," Journal of Policy Modeling, Elsevier, vol. 30(3), pages 401-415.
    9. Inés Macho-Stadler & David Pérez-Castrillo, 1999. "Auditing with Signals," CIE Discussion Papers 1999-08, University of Copenhagen. Department of Economics. Centre for Industrial Economics.
    10. Yim, Andrew, 2009. "Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees," MPRA Paper 27856, University Library of Munich, Germany.
    11. Wajdi Affes, 2020. "The Impact of Tax Rates On Tax Evasion: A Macroeconomic Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(2), pages 252-282, June.
    12. E Gahramanov, 2009. "The Theoretical Analysis of Income Tax Evasion Revisited," Economic Issues Journal Articles, Economic Issues, vol. 14(1), pages 35-42, March.
    13. James Alm & John Deskins & Michael McKee, 2009. "Do Individuals Comply on Income Not Reported by Their Employer?," Public Finance Review, , vol. 37(2), pages 120-141, March.
    14. Orviska, Marta & Caplanova, Anetta & Medved, Jozef & Hudson, John, 2006. "A cross-section approach to measuring the shadow economy," Journal of Policy Modeling, Elsevier, vol. 28(7), pages 713-724, October.
    15. Emin Gahramanov, 2009. "Tax Evasion and Dynamic Inefficiency," Economics Bulletin, AccessEcon, vol. 29(1), pages 437-443.
    16. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin American Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0732, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    17. Murray, Matthew N., 1995. "Sales Tax Compliance and Audit Selection," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(4), pages 515-530, December.
    18. Orviska, Marta & Hudson, John, 2003. "Tax evasion, civic duty and the law abiding citizen," European Journal of Political Economy, Elsevier, vol. 19(1), pages 83-102, March.
    19. James Alm & Matthias Kasper, 2020. "Laboratory Experiments," Working Papers 2008, Tulane University, Department of Economics.
    20. James Alm & Brian Erard & Jonathan S. Feinstein, 1996. "The Relationship between State and Federal Tax Audits," NBER Chapters, in: Empirical Foundations of Household Taxation, pages 235-277, National Bureau of Economic Research, Inc.
    21. Puteri Paramita & Zuduo Zheng & Md Mazharul Haque & Simon Washington & Paul Hyland, 2018. "User satisfaction with train fares: A comparative analysis in five Australian cities," PLOS ONE, Public Library of Science, vol. 13(6), pages 1-26, June.
    22. Dzhumashev, Ratbek & Levaggi, Rosella & Menoncin, Francesco, 2023. "Optimal tax enforcement with productive public inputs," Economic Modelling, Elsevier, vol. 126(C).
    23. James Alm & Mikhail I. Melnik, 2005. "Sales Taxes and the Decision to Purchase Online," Public Finance Review, , vol. 33(2), pages 184-212, March.
    24. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin America," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0704, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    25. Alm, James, 1996. "What Is an "Optimal'"Tax System?," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(1), pages 117-133, March.
    26. Jorge Martinez-Vazquez & Mark Rider, 2003. "Multiple Modes of Tax Evasion: Theory and Evidence from the TCMP," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0306, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    27. James, Simon & Alley, Clinton, 2002. "Tax compliance, self-assessment and tax administration," MPRA Paper 26906, University Library of Munich, Germany.
    28. Lotta Björklund Larsen, 2023. "Game of tax: Rethinking the relationship between redistribution and reciprocity through a Georgian tax lottery," Economic Anthropology, Wiley Blackwell, vol. 10(1), pages 100-111, January.
    29. Park, Chang-Gyun & Hyun, Jin Kwon, 2003. "Examining the determinants of tax compliance by experimental data: a case of Korea," Journal of Policy Modeling, Elsevier, vol. 25(8), pages 673-684, November.
    30. Parvathi, Priyanka & Nguyen, Trung Thanh, 2018. "Is Environmental Income Reporting Evasive in Household Surveys? Evidence From Rural Poor in Laos," Ecological Economics, Elsevier, vol. 143(C), pages 218-226.
    31. Florian Baumann & Tim Friehe & Marcus Jansen, 2009. "On the Economics of Contribution Evasion," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 65(2), pages 162-177, June.
    32. Giannakas, Konstantinos & Kaplan, Jonathan D., 2002. "Conservation Compliance On Highly Erodible Land: An Empirical Auditing Game," 2002 Annual meeting, July 28-31, Long Beach, CA 19607, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    33. Jean-François Gautier, 2000. "L’informel est-il une forme de fraude fiscale ? Une analyse microéconométrique de la fraude fiscale des micro-entreprises à Madagascar," Working Papers DT/2000/07, DIAL (Développement, Institutions et Mondialisation).
    34. Ratbek Dzhumashev & Emin Gahramanov, 2010. "A Growth Model with Income Tax Evasion: Some Implications for Australia," The Economic Record, The Economic Society of Australia, vol. 86(275), pages 620-636, December.
    35. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.

  13. Roy Bahl & Jorge Martinez-Vazquez & David L. Sjoquist, 1992. "Central City-Suburban Fiscal Disparities," Public Finance Review, , vol. 20(4), pages 420-432, October.

    Cited by:

    1. Véronique Le Gallo & Nicolas Marceau, 1999. "Intervention Centrale en matière de Finances Locales," CIRANO Project Reports 1999rp-07, CIRANO.
    2. Bo Zhao, 2011. "Municipal aid evaluation and reform," New England Public Policy Center Working Paper 11-1, Federal Reserve Bank of Boston.
    3. David Kaplan & Karen Mossberger, 2012. "Prospects for Poor Neighborhoods in the Broadband Era," Economic Development Quarterly, , vol. 26(1), pages 95-105, February.
    4. K. R. Shanmugam & K. Shanmugam, 2022. "Equalization Transfers Based On Spending Needs and Fiscal Capacity of State Governments in India," Working Papers 2022-238, Madras School of Economics,Chennai,India.
    5. Agustín León-Moreta, 2019. "Functional responsibilities of municipal government: Metropolitan disparities and instruments of intergovernmental management," Urban Studies, Urban Studies Journal Limited, vol. 56(12), pages 2585-2607, September.

  14. Alm, James & Bahl, Roy & Murray, Matthew N, 1991. "Tax Base Erosion in Developing Countries," Economic Development and Cultural Change, University of Chicago Press, vol. 39(4), pages 849-872, July.

    Cited by:

    1. Brian Erard & Chih-Chin Ho, 1999. "Searching for Ghosts: Who Are the Nonfilers nd How Much Tax Do They Owe?," Carleton Economic Papers 99-11, Carleton University, Department of Economics, revised Jul 2001.
    2. James Alm & Kim M. Bloomquist & Michael McKee, 2017. "When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance," Fiscal Studies, Institute for Fiscal Studies, vol. 38, pages 587-613, December.
    3. James Alm, 2021. "Tax Evasion, Technology, and Inequality," Working Papers 2101, Tulane University, Department of Economics.
    4. Odd-Helge Fjeldstad, 1998. "Why people pay taxes. The case of development levy in Tanzania," CMI Working Papers WP 1998:5, CMI (Chr. Michelsen Institute), Bergen, Norway.
    5. Kodjo Adandohoin & Jean-Francois Brun, 2021. "The Role of Income and Property Taxes in Tax Transition and the Mediating Effect of Financial Development," Post-Print hal-03470540, HAL.
    6. James Alm, 2012. "Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies," Working Papers 1213, Tulane University, Department of Economics.
    7. Yawovi Mawussé Isaac Amedanou, 2021. "Politics, Institutions and Tax Revenue Mobilization in West African Economic and Monetary Union (WAEMU) Countries," Working Papers hal-03255316, HAL.
    8. James Alm and Joege Martinez Vazquez, 2003. ""Sizing" the problem of the Hard-to-Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0321, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    9. Siongofolo Seydou Soro, 2020. "Institutional Quality and Tax Revenue in C te d Ivoire: Evidence from ARDL Approach," International Journal of Economics and Financial Issues, Econjournals, vol. 10(6), pages 40-49.
    10. James Alm, 2019. "What Motivates Tax Compliance," Working Papers 1903, Tulane University, Department of Economics.
    11. James Alm & Keith Finlay, 2013. "Who Benefits from Tax Evasion?," Economic Analysis and Policy, Elsevier, vol. 43(2), pages 139-154, September.
    12. Alm, James, 2018. "Is Economics Useful for Public Policy?," Working Paper Series 20304, Victoria University of Wellington, Chair in Public Finance.
    13. James Alm & Matthias Kasper, 2020. "Tax Evasion, Market Adjustments, and Income Distribution," Working Papers 2005, Tulane University, Department of Economics.
    14. James Alm, 2014. "Tax evasion, labor market effects, and income distribution," IZA World of Labor, Institute of Labor Economics (IZA), pages 1-91, October.
    15. Szabó, Andrea & Ujhelyi, Gergely, 2015. "Reducing nonpayment for public utilities: Experimental evidence from South Africa," Journal of Development Economics, Elsevier, vol. 117(C), pages 20-31.
    16. Slemrod, Joel & Yitzhaki, Shlomo, 2002. "Tax avoidance, evasion, and administration," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470, Elsevier.
    17. Odd-Helge Fjeldstad & Bertil Tungodden, 2001. "Fiscal corruption: A vice or a virtue?," CMI Working Papers WP 2001:13, CMI (Chr. Michelsen Institute), Bergen, Norway.
    18. Chu, Ke-young & Davoodi, Hamid & Gupta, Sanjeev, 2003. "Income distribution and tax, and government social spending policies in developing countries," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34918, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    19. Kalina Koleva, 2005. "A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience," Cahiers de la Maison des Sciences Economiques r05050, Université Panthéon-Sorbonne (Paris 1).
    20. Junmin Wan, 2006. "The Incentive to Declare Taxes and Tax Revenue: The Lottery Receipt Experiment in China," Discussion Papers in Economics and Business 06-25, Osaka University, Graduate School of Economics.
    21. Odd-Helge Fjeldstad, 2002. "Fighting fiscal corruption: The case of the Tanzania Revenue Authority," CMI Working Papers WP 2002:3, CMI (Chr. Michelsen Institute), Bergen, Norway.
    22. Alm, James & Sennoga, Edward B., 2010. "Mobility, Competition, and the Distributional Effects of Tax Evasion," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 1055-1084, December.
    23. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin American Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0732, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    24. James Alm & Todd Cherry & Michael McKee & Michael L. Jones, 2010. "Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns," Working Papers 10-11, Department of Economics, Appalachian State University.
    25. Lin, Wen-Zhung & Yang, C. C., 2001. "A dynamic portfolio choice model of tax evasion: Comparative statics of tax rates and its implication for economic growth," Journal of Economic Dynamics and Control, Elsevier, vol. 25(11), pages 1827-1840, November.
    26. James Alm, 2024. "Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World," Working Papers 2404, Tulane University, Department of Economics.
    27. Hungerman, Daniel M., 2014. "Public goods, hidden income, and tax evasion: Some nonstandard results from the warm-glow model," Journal of Development Economics, Elsevier, vol. 109(C), pages 188-202.
    28. Merike Kukk & Karsten Staehr, 2014. "Identification of Income Underreporting by the Self-Employed: Employment Status or Reported Business Income?," TUT Economic Research Series 8, Department of Finance and Economics, Tallinn University of Technology.
    29. Erard, Brian & Langetieg, Patrick & Payne, Mark & Plumley, Alan, 2020. "Ghosts in the Income Tax Machinery," MPRA Paper 100036, University Library of Munich, Germany.
    30. Mr. Irineu E de Carvalho Filho & Mr. Marcello M. Estevão, 2012. "Institutions, Informality, and Wage Flexibility: Evidence From Brazil," IMF Working Papers 2012/084, International Monetary Fund.
    31. Manoj Atolia, 2003. "Public Investment, Tax Evasion and Welfare Effects of a Tariff Reform," Working Papers wp2003_10_01, Department of Economics, Florida State University, revised Oct 2008.
    32. Mohd Zulkhairi Mustapha1 & Eric H. Y. Koh & Sok-Gee Chan & Zulkufly Ramly, 2017. "The Role of Corruption Control in Moderating the Relationship Between Value Added Tax and Income Inequality," International Journal of Economics and Financial Issues, Econjournals, vol. 7(4), pages 459-467.
    33. Sara Torregrosa, 2015. "Bypassing progressive taxation: fraud and base erosion in the Spanish income tax (1970-2001)," Working Papers 2015/31, Institut d'Economia de Barcelona (IEB).
    34. Kalina Koleva, 2005. "Seeking for an optimal tax administration: the efficiency costs’ approach [A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience]," Post-Print halshs-00195354, HAL.
    35. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin America," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0704, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    36. Katharina Gangl & Erich Kirchler & Christian Lorenz & Benno Torgler, 2015. "Wealthy Tax Non-Filers in a Developing Nation: The Roles of Taxpayer Knowledge, Perceived Corruption and Service Orientation in Pakistan," CREMA Working Paper Series 2015-08, Center for Research in Economics, Management and the Arts (CREMA).
    37. James Alm & Sally Wallace, 2007. "Are Jamaica’s Direct Taxes on Labor “Fair†?," Public Finance Review, , vol. 35(1), pages 83-102, January.
    38. Tahseen Ajaz & Eatzaz Ahmad, 2010. "The Effect of Corruption and Governance on Tax Revenues," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 49(4), pages 405-417.
    39. James Alm, 2024. "Do We Have The Tools For Achieving Distributive Tax Justice?," Working Papers 2403, Tulane University, Department of Economics.
    40. Parvathi, Priyanka & Nguyen, Trung Thanh, 2018. "Is Environmental Income Reporting Evasive in Household Surveys? Evidence From Rural Poor in Laos," Ecological Economics, Elsevier, vol. 143(C), pages 218-226.
    41. Embaye, Abel, 2007. "Underground economy estimates for non-OECD countries using currency demand method, 1984-2005," MPRA Paper 20308, University Library of Munich, Germany.
    42. James Alm & Sally Wallace, 2004. "Payroll Taxes and Contributions," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0431, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    43. Brian Erard and Chih-Chin Ho, 2003. "Mapping the Compliance Continuum: From Pathologically Honest to Flagrantly Defiant," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0319, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    44. Wan, Junmin, 2021. "The lottery receipt," International Review of Economics & Finance, Elsevier, vol. 71(C), pages 733-750.
    45. Alm, James & Cherry, Todd L. & Jones, Michael & McKee, Michael, 2012. "Social programs as positive inducements for tax participation," Journal of Economic Behavior & Organization, Elsevier, vol. 84(1), pages 85-96.
    46. Yawovi Mawussé Isaac Amedanou, 2021. "Politics, Institutions and Tax Revenue Mobilization in West African Economic and Monetary Union (WAEMU) Countries," CERDI Working papers hal-03255316, HAL.

  15. Bahl, Roy W. & Sjoquist, David L., 1990. "The State and Local Fiscal Outlook: What Have We Learned and Where Are We Headed?," National Tax Journal, National Tax Association;National Tax Journal, vol. 43(3), pages 321-342, September.

    Cited by:

    1. Zsolt Becsi, 1996. "Do state and local taxes affect relative state growth?," Economic Review, Federal Reserve Bank of Atlanta, vol. 81(Mar), pages 18-36.
    2. Deller, Steven C. & Walzer, Norman, 1995. "Structural Shifts In The Treatment Of Intergovernmental Aid: The Case Of Rural Roads," Journal of Agricultural and Applied Economics, Southern Agricultural Economics Association, vol. 27(2), pages 1-14, December.
    3. Juan González Alegre, 2012. "An evaluation of EU regional policy. Do structural actions crowd out public spending?," Public Choice, Springer, vol. 151(1), pages 1-21, April.
    4. Jyoti Khanna, 1992. "Fixed Grants and the Supply of Public Goods: the Case of Agricultural Research," Public Finance Review, , vol. 20(2), pages 216-230, April.
    5. Deller, Steven & Maher, Craig & Lledo, Victor, 2002. "Wisconsin Local Government, State Shared Revenues and the Illusive Flypaper Effect," Staff Paper Series 451, University of Wisconsin, Agricultural and Applied Economics.

  16. Alm, James & Bahl, Roy & Murray, Matthew N, 1990. "Tax Structure and Tax Compliance," The Review of Economics and Statistics, MIT Press, vol. 72(4), pages 603-613, November.

    Cited by:

    1. Otusanya, Olatunde Julius, 2011. "The role of multinational companies in tax evasion and tax avoidance: The case of Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 316-332.
    2. James Alm, 2012. "Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies," Working Papers 1213, Tulane University, Department of Economics.
    3. Sean Higgins & Nora Lustig & Whitney Ruble & Timothy Smeeding, 2013. "Comparing the incidence of taxes and social spending in Brazil and the United States," Working Papers 316, ECINEQ, Society for the Study of Economic Inequality.
    4. Gamannossi degl’Innocenti, Duccio & Levaggi, Rosella & Menoncin, Francesco, 2022. "Tax avoidance and evasion in a dynamic setting," Journal of Economic Behavior & Organization, Elsevier, vol. 204(C), pages 443-456.
    5. Blakemore, Arthur E & Burgess, Paul L & Low, Stuart A & St Louis, Robert D, 1996. "Employer Tax Evasion in the Unemployment Insurance Program," Journal of Labor Economics, University of Chicago Press, vol. 14(2), pages 210-230, April.
    6. Amit Nigam, 2016. "A Conceptual And Factorial Review Of The Determinants Of Income Tax Compliance," Working papers 2016-09-09, Voice of Research.
    7. Ralph-C Bayer & Matthias Sutter, 2003. "The excess burden of tax evasion – An experimental detection-concealment contest," Papers on Strategic Interaction 2003-28, Max Planck Institute of Economics, Strategic Interaction Group.
    8. James Alm, 2019. "What Motivates Tax Compliance," Working Papers 1903, Tulane University, Department of Economics.
    9. Alm, James, 2018. "Is Economics Useful for Public Policy?," Working Paper Series 20304, Victoria University of Wellington, Chair in Public Finance.
    10. Norman Gemmell & Marisa Ratto, 2019. "The effects of penalty information on tax compliance: evidence from a New Zealand field experiment," Working Papers hal-02302534, HAL.
    11. Amedeo Argentiero & Sandro Casal & Luigi Mittone & Azzurra Morreale, 2021. "Tax evasion and inequality: some theoretical and empirical insights," Economics of Governance, Springer, vol. 22(4), pages 309-320, December.
    12. Aminu Yaru, Mohammed & Aminu Yaru, Mohammed & Awodun, Muritala, 2019. "Tax Administration In The Informal Sector: Kwara State Internal Revenue Service Perspective," Ilorin Journal of Economic Policy, Department of Economics, University of Ilorin, vol. 6(6), pages 1-12, June.
    13. Kim, Chung K. & Evans III, John H. & Moser, Donald V., 2005. "Economic and equity effects on tax reporting decisions," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 609-625.
    14. Mirco, Tonin, 2006. "The Effects of the Minimum Wage in an Economy with Tax Evasion," Seminar Papers 747, Stockholm University, Institute for International Economic Studies.
    15. Mukhtar Ali & H. Cecil & James Knoblett, 2001. "The effects of tax rates and enforcement policies on taxpayer compliance: A study of self-employed taxpayers," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 29(2), pages 186-202, June.
    16. Matthew D. Rablen, 2010. "Tax Evasion and Exchange Equity: A Reference-Dependent Approach," Public Finance Review, , vol. 38(3), pages 282-305, May.
    17. Annette Alstadsæter & Martin Jacob, 2018. "Tax Incentives and Noncompliance," Public Finance Review, , vol. 46(4), pages 609-634, July.
    18. Sean Higgins, Nora Lustig, Whitney Ruble, and Timothy Smeeding, 2014. "Comparing the Incidence of Taxes and Social Spending in Brazil and the United States - Working Paper 360," Working Papers 360, Center for Global Development.
    19. Lumir Abdixhiku, Geoff Pugh, Iraj Hashi, 2018. "Business Tax Evasion in Transition Economies: A Cross-Country Panel Investigation," European Journal of Comparative Economics, Cattaneo University (LIUC), vol. 15(1), pages 11-36, June.
    20. Hungerman, Daniel M., 2014. "Public goods, hidden income, and tax evasion: Some nonstandard results from the warm-glow model," Journal of Development Economics, Elsevier, vol. 109(C), pages 188-202.
    21. James Alm & Matthias Kasper, 2020. "Laboratory Experiments," Working Papers 2008, Tulane University, Department of Economics.
    22. Laszlo Goerke, 2003. "Tax Evasion and Tax Progressivity," Public Finance Review, , vol. 31(2), pages 189-203, March.
    23. Sour, Laura, 2004. "An Economic Model of Tax Compliance with Individual Morality and Group Conformity," MPRA Paper 50334, University Library of Munich, Germany.
    24. Das-Gupta, Arindam, 2004. "Economic theory of tax compliance with special reference to tax compliance costs," Working Papers 04/13, National Institute of Public Finance and Policy.
    25. Jorge Martinez-Vazquez & Mark Rider, 2003. "Multiple Modes of Tax Evasion: Theory and Evidence from the TCMP," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0306, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    26. Kenchington, David G. & Shohfi, Thomas D. & Smith, Jared D. & White, Roger M., 2022. "Do sin tax hikes spur cheating in interpersonal exchange?," Accounting, Organizations and Society, Elsevier, vol. 96(C).
    27. Duccio Gamannossi degl’Innocenti & Matthew D. Rablen, 2017. "Tax avoidance and optimal income tax enforcement," IFS Working Papers W17/08, Institute for Fiscal Studies.
    28. Florian Baumann & Tim Friehe & Marcus Jansen, 2009. "On the Economics of Contribution Evasion," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 65(2), pages 162-177, June.
    29. Inés Macho Stadler & David Perez-Castrillo, 2005. "Optimal inspection policy and income-tax compliance," Hacienda Pública Española / Review of Public Economics, IEF, vol. 173(2), pages 9-45, June.
    30. Ying Gan & Buhui Qiu, 2019. "Escape from the USA: Government debt-to-GDP ratio, country tax competitiveness, and US-OECD cross-border M&As," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(7), pages 1156-1183, September.
    31. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.

  17. Bahl, Roy & Martinez-Vazquez, Jorge, 1990. "Inflation and the Real Growth of State and Local Government Expenditures," American Economic Review, American Economic Association, vol. 80(2), pages 166-170, May.

    Cited by:

    1. Aksoy, Yunus & Melina, Giovanni, 2011. "U.S. fiscal indicators, inflation and output," The North American Journal of Economics and Finance, Elsevier, vol. 22(3), pages 221-236.

  18. R W Bahl & S Nath, 1986. "Public Expenditure Decentralization in Developing Countries," Environment and Planning C, , vol. 4(4), pages 405-418, December.

    Cited by:

    1. Marc Audi & Amjad Ali, 2023. "Public Policy and Economic Misery Nexus: A Comparative Analysis of Developed and Developing World," International Journal of Economics and Financial Issues, Econjournals, vol. 13(3), pages 56-73, May.
    2. Roy Bahl, 2001. "Equitable Vertical Sharing And Decentralizing Government Finance In South Africa," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0106, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    3. Maria El Khdari & Babacar Sarr, 2018. "Decentralization, spending efficiency and pro-poor outcomes in Morocco," CERDI Working papers halshs-01774949, HAL.
    4. Libman, Alexander Mikhailovich, 2009. "Эндогенные Границы И Распределение Власти В Федерациях И Международных Сообществах [ENDOGENOUS BOUNDARIES AND DISTRIBUTION OF POWER In the Federation]," MPRA Paper 16473, University Library of Munich, Germany.
    5. Wenjie Yu & Hongfan Ma, 2022. "Expenditure Responsibility Assignment and High-Quality Equity of Compulsory Education—Empirical Analysis Based on OECD Countries," Sustainability, MDPI, vol. 14(17), pages 1-12, August.
    6. Gustavo Canavire-Bacarreza & Jorge Martinez-Vazquez & Bauyrzhan Yedgenov, 2017. "Reexamining the determinants of fiscal decentralization: what is the role of geography?," Journal of Economic Geography, Oxford University Press, vol. 17(6), pages 1209-1249.
    7. Bangkit A. Wiryawan & Christian Otchia, 2022. "The legacy of the reformasi: the role of local government spending on industrial development in a decentralized Indonesia," Journal of Economic Structures, Springer;Pan-Pacific Association of Input-Output Studies (PAPAIOS), vol. 11(1), pages 1-19, December.
    8. Francisco J. Delgado, 2021. "On the Determinants of Fiscal Decentralization: Evidence From the EU," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 23(56), pages 206-206, February.
    9. Yeti Nisha Madhoo & Shyam Nath, 2014. "Beneficiary charges: The Cinderella of subnational finance," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 11, pages 364-402, Edward Elgar Publishing.
    10. Bruno Emmanuel ONGO NKOA & Derick Ulrich YOUNDA, 2022. "L’urbanisation accroît-elle l’assiette fiscale locale dans un contexte de décentralisation en Afrique subsaharienne ?," Region et Developpement, Region et Developpement, LEAD, Universite du Sud - Toulon Var, vol. 55, pages 93-111.
    11. Yeti Nisha Madhoo & Shyam Nath, 2010. "Beneficiary Charges: The Cinderella of Subnational Finance," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1317, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    12. Agnese Sacchi & Simone Salotti, 2012. "A comprehensive anlysis of expenditure decentralization and of the composition of local public spending," Departmental Working Papers of Economics - University 'Roma Tre' 0155, Department of Economics - University Roma Tre.
    13. Leonardo Letelier S., 2005. "Explaining Fiscal Decentralization," Public Finance Review, , vol. 33(2), pages 155-183, March.
    14. Amílcar Marcelo Varela Enríquez & Gustavo Adrián Salazar Espinoza, "undated". "Tax Decentralization And Economic Growth In Latin America: Evidence Of Panel Data: 2000-2018," Review of Socio - Economic Perspectives 202062, Reviewsep.

  19. Bahl, Roy W & Pillai, Velayudhan, 1976. "The Allocative Effects of Intergovernmental Flows in Less Developed Countries: A Case Study of India," Public Finance = Finances publiques, , vol. 31(1), pages 73-89.

    Cited by:

    1. Prasant Kumar Panda & Velan Nirmala, 2013. "Central Fiscal Transfers and States' Spending In India: An Analysis of Incentive Effect," Economics Bulletin, AccessEcon, vol. 33(2), pages 1229-1246.
    2. Prasant Kumar Panda, 2009. "Central Fiscal Transfers and States’ Own-Revenue Efforts in India," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, vol. 3(3), pages 223-242, July.

  20. Roy W. Bahl & David Greytak, 1976. "The Response of City Government Revenues to Changes in Employment Structure," Land Economics, University of Wisconsin Press, vol. 52(4), pages 415-434.

    Cited by:

    1. Daniel R. Mullins & Sally Wallace, 1996. "Changing Demographics and State Fiscal Outlook: the Case of Sales Taxes," Public Finance Review, , vol. 24(2), pages 237-262, April.
    2. Richard Ellson, 1980. "Fiscal Impact on Intrametropolitan Residential Location: Further Insight on the Tiebout Hypothesis," Public Finance Review, , vol. 8(2), pages 189-212, April.

  21. Roy W. Bahl, 1971. "A Regression Approach to Tax Effort and Tax Ratio Analysis (Analyse de l'effort et de la pression fiscale par la méthode de régression) (Un estudio del esfuerzo tributario y de la presión fiscal me," IMF Staff Papers, Palgrave Macmillan, vol. 18(3), pages 570-612, November.

    Cited by:

    1. Luca Barbone & Hana Polackova, 1996. "Public Finances and Economic Transition," CASE Network Studies and Analyses 0068, CASE-Center for Social and Economic Research.
    2. Marin Ferry, 2019. "The carrot and stick approach to debt relief: overcoming moral hazard," Journal of African Economies, Centre for the Study of African Economies, vol. 28(3), pages 252-276.
    3. Mattéo Godin & Jean Hindriks, 2015. "A Review of critical issues on tax design and tax administration in a global economy and developing countries," BeFinD Working Papers 0107, University of Namur, Department of Economics.
    4. M. Peter van der Hoek, 2008. "Corruption and Taxation in the New European Union Member States," Journal of Information Systems & Operations Management, Romanian-American University, vol. 2(2), pages 399-406, November.

  22. Roy W. Bahl & Robert J. Saunders, 1966. "Factors Associated With Variations In State And Local Government Spending," Journal of Finance, American Finance Association, vol. 21(3), pages 523-534, September.

    Cited by:

    1. Martin Feldstein & Daniel J. Frisch, 1977. "Local Government Budgeting: The Econometric Comparison of Political and Bureaucratic Models," NBER Working Papers 0207, National Bureau of Economic Research, Inc.
    2. Michael S. Broida, 1977. "Governmental Revenue/ Expenditure Models: a Case for the Simultane Eouation Technique," Public Finance Review, , vol. 5(1), pages 41-60, January.
    3. Robert G. Mogull, 1978. "State and Local Antipoverty Expenditures," Public Finance Review, , vol. 6(3), pages 287-303, July.

Chapters

  1. Roy Bahl, 2014. "A retrospective on taxation in developing countries: Will the weakest link be strengthened?," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 12, pages 405-442, Edward Elgar Publishing.
    See citations under working paper version above.
  2. Roy Bahl & Musharraf Cyan & Sally Wallace, 2011. "Challenge to Intergovernmental Fiscal Relations in Pakistan: The Revenue Assignment Dimension," Chapters, in: Jorge Martinez-Vazquez & François Vaillancourt (ed.), Decentralization in Developing Countries, chapter 4, Edward Elgar Publishing.

    Cited by:

    1. Roy Bahl, 2017. "Metropolitan city finances in Asia and the Pacific region: issues, problems and reform options," MPDD Working Paper Series WP/17/04, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP).

  3. Roy Bahl & Sally Wallace, 2007. "Intergovernmental Transfers: The Vertical Sharing Dimension," Springer Books, in: Jorge Martinez-Vazquez & Bob Searle (ed.), Fiscal Equalization, chapter 0, pages 205-249, Springer.
    See citations under working paper version above.
  4. Roy Bahl & Bayar Tumennasan, 2004. "How Should Revenues from Natural Resources be Shared in Indonesia?," Chapters, in: James Alm & Jorge Martinez-Vazquez & Sri Mulyani Indrawati (ed.), Reforming Intergovernmental Fiscal Relations and the Rebuilding of Indonesia, chapter 9, Edward Elgar Publishing.

    Cited by:

    1. Takahiro Akita & Awaludin Aji Riadi & Ali Rizal, 2019. "Fiscal Disparities in Indonesia under Decentralization: To What Extent Has General Allocation Grant(DAU) Equalized Fiscal Revenues?," Working Papers EMS_2019_05, Research Institute, International University of Japan.
    2. Gangadha Prasad Shukla & Duc Minh Pham & Michael Engelschalk & Tuan Minh Le, 2011. "Tax Reform in Vietnam," World Bank Publications - Reports 26851, The World Bank Group.
    3. Jorge Martinez-Vazquez & Cristian Sepúlveda, 2007. "The Municipal Transfer System in Nicaragua:Evaluation and Proposals for Reform," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0708, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. Armida Alisjahbana & Takahiro Akita, 2020. "Economic Tertiarization and Regional Income Inequality in a Decentralized Indonesia: A Bi-dimensional Inequality Decomposition Analysis," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 151(1), pages 51-80, August.
    5. Hofman, Bert & Kadjatmiko & Kaiser, Kai & Suharnoko Sjahrir, Bambang, 2006. "Evaluating fiscal equalization in Indonesia," Policy Research Working Paper Series 3911, The World Bank.
    6. Takahiro Akita & Sachiko Miyata, 2018. "Spatial Inequalities in Indonesia, 1996–2010: A Hierarchical Decomposition Analysis," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 138(3), pages 829-852, August.
    7. Takahiro Akita & Awaludin Aji Riadi & Ali Rizal, 2021. "Fiscal disparities in Indonesia in the decentralization era: Does general allocation fund equalize fiscal revenues?," Regional Science Policy & Practice, Wiley Blackwell, vol. 13(6), pages 1842-1865, December.
    8. Konte, Maty & Vincent, Rose Camille, 2019. "Mining and quality of public services: The role of local governance and decentralisation," MERIT Working Papers 2019-041, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).

Books

  1. Roy Bahl & Richard M. Bird, 2018. "Fiscal Decentralization and Local Finance in Developing Countries," Books, Edward Elgar Publishing, number 17561.

    Cited by:

    1. Roy W. Bahl & Andrey Timofeev & Serdar Yilmaz, 2022. "Implementing federalism: The case of Nepal," Public Budgeting & Finance, Wiley Blackwell, vol. 42(3), pages 23-40, September.
    2. Paul Smoke, 2019. "Improving Subnational Government Development Finance in Emerging and Developing Economies: Towards a Strategic Approach," Working Papers id:13007, eSocialSciences.
    3. Manuel E. Lago & Santiago Lago-Peñas & Jorge Martinez-Vazquez, 2022. "On the effects of intergovernmental grants: a survey," Working Papers. Collection A: Public economics, governance and decentralization 2204, Universidade de Vigo, GEN - Governance and Economics research Network.
    4. Smoke, Paul, 2019. "Improving Subnational Government Development Finance in Emerging and Developing Economies: Toward a Strategic Approach," ADBI Working Papers 921, Asian Development Bank Institute.
    5. Tristan Canare, 2021. "Decentralization and Development Outcomes: What Does the Empirical Literature Really Say?," Hacienda Pública Española / Review of Public Economics, IEF, vol. 237(2), pages 111-151, June.
    6. Epstein, Gil S. & Gang, Ira N., 2019. "Taxation and social protection under governance decentralisation," European Journal of Political Economy, Elsevier, vol. 60(C).
    7. Rahul Pathak, 2023. "Do Subnational Fiscal Rules Reduce Public Investment? The Case of Fiscal Responsibility Laws in India," Public Finance Review, , vol. 51(3), pages 315-338, May.

  2. Roy Bahl (ed.), 2003. "Restructuring Local Government Finance in Developing Countries," Books, Edward Elgar Publishing, number 2930.

    Cited by:

    1. Roy Bahl & Musharraf Cyan, 2009. "Local Government Taxation in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0909, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. James Alm & Jorge Martinez-Vazquez, 2015. "Re-designing Equalization Transfers: An Application to South Africa's Provincial Equitable Share," Working Papers 1510, Tulane University, Department of Economics.
    3. Fjeldstad, Odd-Helge & Chambas, Gérard & Brun, Jean-Francois, 2014. "Local Government Taxation in Sub-Saharan Africa," Working Papers 13710, Institute of Development Studies, International Centre for Tax and Development.
    4. Chris Heerden & Riaan Rossouw, 2014. "Resource utilisation Efficiency: A South African Provincial Evaluation," South African Journal of Economics, Economic Society of South Africa, vol. 82(4), pages 475-492, December.
    5. Hammed Amusa & Robert Mabunda & Ramos Mabugu, 2008. "Fiscal Illusion At The Local Sphere: An Empirical Test Of The Flypaper Effect Using South African Municipal Data1," South African Journal of Economics, Economic Society of South Africa, vol. 76(3), pages 443-465, September.
    6. Margaret Chitiga-Mabugu & Nara Monkam, 2013. "Assessing Fiscal Capacity at the Local Government Level in South Africa," Working Papers 201376, University of Pretoria, Department of Economics.
    7. Kent Eaton & Kai Kaiser & Paul J. Smoke, 2011. "The Political Economy of Decentralization Reforms : Implications for Aid Effectiveness," World Bank Publications - Books, The World Bank Group, number 2336, December.
    8. Juan-Pierré Bruwer & Lindiwe Mabesele & Timeeka Brown & Courtney Charles & Ingrid Coulter & Edlin Williams & Nadine Witbooi, 2021. "The Feasibility of Plastic Bag Usage for Newly Established South African Small, Medium and Micro Enterprises Amidst Increases in Sin tax: An Online Desktop Study," International Journal of Business Research and Management (IJBRM), Computer Science Journals (CSC Journals), vol. 12(4), pages 175-190, August.
    9. Roy Bahl & Sally Wallace & Musharraf Cyan, 2008. "Pakistan: Provincial Government Taxation," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0807, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    10. Paul Smoke, 2014. "Why theory and practice are different: The gap between principles and reality in subnational revenue systems," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 9, pages 287-325, Edward Elgar Publishing.
    11. Hammed Amusa & Philemon Mathane, 2007. "South Africa'S Intergovernmental Fiscal Relations: An Evolving System," South African Journal of Economics, Economic Society of South Africa, vol. 75(2), pages 265-292, June.
    12. Henderson, J. Vernon & Su, Dongling & Zhang, Qinghua & Zheng, Siqi, 2022. "Political manipulation of urban land markets: Evidence from China," Journal of Public Economics, Elsevier, vol. 214(C).
    13. Roy Bahl & Geeta Sethi & Sally Wallace, 2009. "West Bengal: Fiscal Decentralization to Rural Governments: Analysis and Reform Options," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0907, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    14. Yeti Nisha Madhoo & Shyam Nath, 2010. "Beneficiary Charges: The Cinderella of Subnational Finance," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1317, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    15. Richard M. Bird, 2015. "Fiscal Decentralization and Decentralizing Tax Administration: Different Questions, Different Answers," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1509, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

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