Content
2006
- paper0623 The Practice of Fiscal Federalism in Spain
by Julio López Laborda & Jorge Martinez-Vazquez & Carlos Monasterio Escudero - paper0622 Fiscal Decentralization in the People’s Democratic Republic of Lao
by Jorge Martinez-Vazquez & Juan Luis Gomez & Guevera Yao - paper0621 Who Bears the Burden of Taxes on Labor Income in Russia?
by Jorge Martinez-Vazquez & Mark Rider & Riatu Qibthiyyah & Sally Wallace - paper0620 Income Mobility: The Recent American Experience
by Robert Carroll & David Joulfaian & Mark Rider - paper0619 Intergovernmental Fiscal Relations in Romania: Challenges and Options for Reform
by Jorge Martinez-Vazquez & Cristian Sepúlveda & Gabriel Leonardo & Benjamin Miller - paper0618 Is VAT the Best Way to Impose a General Consumption Tax in Developing Countries
by Richard Bird & Pierre-Pascal Gendron - paper0617 Contract Enforcement, Institutional Stability, and the Level and Maturity of International Debt
by Wasseem Mina & Jorge Martinez-Vazquez - paper0616 Regional-Local Dimension of Russia's Fiscal Equalization
by Jorge Martinez-Vazquez & Andrey Timofeev - paper0615 The Effect of Personal Income Tax Rates on Individual and Business Decisions - A Review of the Evidence
by Mark Rider - paper0614 Are Government Policies More Important Than Taxation in Attracting FDI
by Timothy Goodspeed & Jorge Martinez-Vazquez & JLi Zhang - paper0613 Pocketing and Deceiving: The Behavior of Agency in a Donor - Delivery Agency - Recipient Organization
by Baoyun Qiao & Jorge Martinez-Vazquez & Yongsheng Xu - paper0612 The Reform of the Tax Administration in Spain
by Jorge Onrubia - paper0611 Financing Local Governments: The Spanish Experience
by F. Pedraja-Chaparro & J. Salinas-Jiménez & J. Suárez-Pandiello - paper0610 Regional Decentralization in Spain: Vertical Imbalances and Revenue Assignments
by Julio López Laborda & Carlos Monasterio Escudero - paper0609 Environmental Taxes in Spain: A Missed Opportunity
by Alberto Gago & Xavier Labandeira & Fidel Picos & Miguel Rodríguez - paper0608 Social Protection and Social Security Contributions in Spain
by Ignacio Zubriri - paper0607 The Reform of Indirect Taxation in Spain: VAT and Excise
by José Sánchez Maldonado & Salvador Gómez Sala - paper0606 The Personal Wealth Taxes: The Inheretance and Gift Taxes and the Net Wealth Tax in Spain
by Laura de Pablos Escobar - paper0605 The Evolving Role of the Corporate Income Tax in Spain
by Raquel Paredes Gómez - paper0604 Personal Income Taxation: The Cornerstone of the Tax System in Democratic Spain
by Desiderio Romero Jordán & José Félix Sanz - paper0603 Tax Reform in Perspective: The Role of the Public Sector in Spain Along the Process of European Integration
by José Manuel Gonález-Páramo & Pablo Hernandez de Cos - paper0602 The Business Community, Policy Makers, and Tax Reform in Spain (1977 - 2004)
by Emilio Albi - paper0601 Reaching a Political Consensus for Tax Reform in Spain: The Moncloa Pacts, Joining the European Union and the Rest of the Journey
by Fransisco Comín
2005
- paper05142 India: Fiscal Condition of the States, International Experience,and Options for Reform: Volume 2 (2005)
by Roy Bahl & Eunice Heredia-Ortiz & Jorge Martinez-Vazquez & Mark Rider - paper05141 India: Fiscal Condition of the States, International Experience,and Options for Reform: Volume 1 (2005)
by Roy Bahl & Eunice Heredia-Ortiz & Jorge Martinez-Vazquez & Mark Rider - paper0521 The Evolution of Tax Morale in Modern Spain (2005)
by Benno Torgler & Jorge Martinez-Vazquez - paper0520 China's Fiscal System: A Work in Progress (2005)
by Richard Bird & Christine C.P.Wong - paper0519 Fiscal Decentralization and Economic Growth: A Comparative Study of China and India (2005)
by Jorge Martinez-Vazquez & Mark Rider - paper0518 Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005)
by Benno Torgler & James Alm & Jorge Martinez-Vazquez - paper0517 Experimental Evidence for Tax Policy Design (2005)
by Jorge Martinez-Vazquez & Mark Rider & Lucy F. Ackert & Ann Gillette - paper0516 Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence (2005)
by Ronald G. Cummings & Jorge Martinez-Vazquez & Michael McKee & Benno Torgler - paper0515 Earmarking in Theory and Korean Practice (2005)
by Richard Bird & Joosung Jun - paper0513 Making Fiscal Decentralization Work in Vietnam (2005)
by Jorge Martinez-Vazquez - paper0512 Vertical Imbalances and Revenue Assignments in Decentralized Spain (2005)
by Julio Lopez Laborda & Carlos Monasterio Escudero - paper0511 The Land Value Tax in Jamaica: An Analysis and Options for Reform (2005)
by David L. Sjoquist - paper0510 Tax Compliance of Small Business in Transition Economies: Lessons from Bulgaria (2005)
by Konstantine Pashev - paper0509 The Determinants of the Incidence of Intergovernmental Grants: A Survey of the International Experience (2005)
by Jameson Boex & Jorge Martinez-Vazquez - paper0508 An Analysis of the Jamaican Land Value Tax Rate Structure (2005)
by David L. Sjoquist - paper0507 Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries (2005)
by Richard M. Bird & Eric M. Zolt - paper0506 Fiscal Decentralization,Macrostability, and Growth (2005)
by Jorge Martinez-Vazquez & Robert McNab - paper0505 Value-Added Taxes in Developing and Transitional Countries: Lessons and Questions (2005)
by Richard M. Bird - paper0504 Eastern and Southern Africa Monetary Integration: A Structural Vector Autoregression Analysis (2005)
by Steven K. Buigut & Neven Valev - paper0503 On Some Non-Equivalence Results of Ad Valorem Tax (2005)
by Sally Wallace & Daoshu Wang & Yongsheng Xu - paper0502 Choosing between Centralized and Decentralized Models of Tax Administration (2005)
by Jorge Martinez-Vazquez & Andrey Timofeev - paper0501 Fiscal Decentralization and The Functional Composition of Public Expenditures (2005)
by F. Javier Arze del Granado & Jorge Martinez-Vazquez & Robert McNab
2004
- paper0435 Getting it Right: Financing Urban Development in China
by Richard M. Bird - paper0434 Tax Burden in Jamaica
by Dillon Alleyne & James Alm & Roy Bahl & Sally Wallace - paper0433 Taxation and Economic Efficeincy in Jamaica
by Miles K. Light - paper0432 Taxing Consumption in Jamaica:The GCT and the SCT
by Kelly D. Edmiston & Richard M. Bird - paper0431 Payroll Taxes and Contributions
by James Alm & Sally Wallace - paper0430 The Jamaican Individual Income Tax
by Sally Wallace & James Alm - paper0429 Taxation Issues in The Jamaican External Trade Sector
by Felix Rioja & Keith E. Maskus - paper0428 Corporate Income Tax and Tax Incentives
by Mark Rider - paper0427 Property Transfer Tax and Stamp Duty
by Roy Bahl - paper0426 The Land Value Tax in Jamaica:An Analysis and Options for Reform
by David L. Sjoquist - paper0425 Tax Policy Design in The Presence of Social Preferences: Some Experimental Evidence
by Lucy F. Ackert & Jorge Martinez-Vazquez & Mark Rider - paper0424 Beliefs about Exchange-Rate Stability: Survey Evidence from the Currency Board in Bulgaria
by Neven Valev & John A. Carlson - paper0423 From a Currency Board to the Euro: Public Attitudes toward Unilateral Euroization in Bulgaria
by Neven Valev - paper0422 Intergovernmental Loans: Their Fit into a Transfer System
by Dana Weist - paper0421 Designing Intergovernmental Equalization Transfers with Imperfect Data: Concepts, Practices, and Lessons
by Jameson Boex & Jorge Martinez-Vazquez - paper0420 Harmonizing Objectives and Outcomes at the National and Sub-National Levels through Citizen Engagement and Capacity Building
by Alex B. Brillantes Jr. & Jose Tiu Sonco - paper0419 Intergovernmental Transfers: The Vertical Sharing Dimension
by Roy Bahl & Sally Wallace - paper0418 On the Design and Effectiveness of Targeted Expenditure Programs
by Ehtisham Ahmad & Leo Martinez - paper0417 Intergovernmental Transfers: The Funding Rule and Mechanisms
by Paul Bernd Spahn - paper0416 Revenue Sharing, Natural Resources and Fiscal Equalization
by Bob Searle - paper0415 Fiscal Capacity Equalization and Economic Efficiency
by Jeff Petchey & Sophia Levtchenkova - paper0414 A model for Public Infrastructure Equalization in Transitional Economies
by Sophia Levtchenkova & Jeff Petchey - paper0413 The Political Economy of Equalization Transfers
by Stuti Khemani - paper0412 The impact of Equalization on Service Delivery
by Catherine Hull & Bob Searle - paper0411 Ensuring Inter-regional Equity and Poverty Reduction
by Bert Hofman & Susana Cordeira Guerra - paper0410 Expenditure-Based Equalization Transfers
by Francois Vaillancourt & Richard M.Bird - paper0409 Economic Growth with Imperfect Foreign Investment
by Henry Thompson - paper0408 Ukraine: Assessment of the Implementation of the New Formula Based Inter-Governmental Transfer System
by Jorge Martinez-Vazquez & Signe Zeikate - paper0407 Is the Proposed East African Monetary Union an Optimal Currency Area? A Structural Vector Autoregression Analysis
by Steven K. Buigut & Neven Valev - paper0406 Societal Institutions and Tax Effort in Developing Countries
by Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler - paper0405 Linking expenditure assignments and intergovernmental grants in Indonesia
by Jorge Martinez-Vazquez & Jameson Boex & Gabe Ferrazzi - paper0404 Making Fiscal Decentralization Work in Vietnam
by Jorge Martinez-Vazquez - paper0403 Effects of culture on tax compliance: A cross check of experimental and survey evidence
by Ronald G. Cummings & Jorge Martinez-Vazquez & Michael McKee & Benno Torgler - paper0402 Developing the institutional framework for intergovernmental fiscal relations in decentralizing LDCs
by Jameson Boex & Jorge Martinez-Vazquez - paper0401 Subnational Government Structure and Intergovernmental Fiscal Relations
by Jameson Boex & Jorge Martinez-Vazquez & Andrey Timofeev
2003
- paper0326 Hard to Tax Individuals: Indirect Evidence on their Importance in Canada, 1951-2001
by Francois Vaillancourt and Judith Hamel - paper0325 Presumptive Taxation of the Hard-to-tax
by Victor Thuronyi - paper0324 The Size and Development of the Shadow Economy around the World and Relation to the Hard-to-Tax
by Friedrich Schneider - paper0323 Costs and Benefits of Marginal Reallocation of Tax Agency Resources in Pursuit of the Hard-to-Tax
by Dimitri Romanov - paper0322 Tackling Agriculture in a Developing Country: A Proposal for India
by Indira Rajaraman - paper0321 "Sizing" the problem of the Hard-to-Tax
by James Alm and Joege Martinez Vazquez - paper0320 Sales Taxation in Global Economy
by William F. Fox and Matthew N. Murray - paper0319 Mapping the Compliance Continuum: From Pathologically Honest to Flagrantly Defiant
by Brian Erard and Chih-Chin Ho - paper0318 Creating a Favorable Tax Environment for Small Business Development in Transition Countries
by Michael Engelschalk - paper0317 Taxing the Urban Unrecorded Economy in Sub-Saharan Africa
by Catherine Araujo-Bonjean and Gerard Chambas - paper0316 Is it Really so Hard-To-Tax? The Context and Role of Presumptive Taxes
by Richard Bird & Sally Wallace - paper0314 Ethical Dimensions of Public Expenditure Management
by A. Premchand - paper0313 Fiscal Federalism and Economic Reform in China
by Roy Bahl & Jorge Martinez-Vazquez - paper0312 The System of Equalization Transfers in China
by Zhihua Zhang & Jorge Martinez-Vazquez - paper0311 The incidence of local government allocations in Tanzania
by Jameson Boex - paper0310 No Pain, No Gain: Market Reform, Unemployment, and Politics in Bulgaria
by Neven Valev - paper0309 Asymmetric Fiscal Decentralization: Glue or Solvent?
by Richard M. Bird - paper0308 Efficiency Effects of Mexico's Tax Reform On Corporate Capital Investment
by Duanjie Chen & Jorge Martinez-Vazquez - paper0307 Errors in Variables and Estimated Price Elasticities for Charitable Giving
by David Joulfaian & Mark Rider - paper0306 Multiple Modes of Tax Evasion: Theory and Evidence from the TCMP
by Jorge Martinez-Vazquez & Mark Rider - paper0305 Local Government Reform in Tanzania: Considerations for the Development of a System of Formula-Based Grants
by Jameson Boex & Jorge Martinez-Vazquez - paper0304 Asymmetric Federalism in Russia: Cure or Poison?
by Jorge Martinez-Vazquez - paper0303 Descentralización en Latinoamérica desde una perspectiva de países pequeños: Bolivia, El Salvador, Ecuador y Nicaragua
by Francisco Javier Arz & Jorge Martinez-Vazquez - paper0302 Fiscal Flows, Fiscal Balance, and Fiscal Sustainability
by Richard M. Bird
2002
- paper0301 IMF Lending, Maturity of International Debt and Moral Hazard
by Wasseem Mina & Jorge Martinez-Vazquez - paper0221 Subnational Government Bankruptcy, Defaul, and Fiscal Crisis in the United States
by John L. Mikesell - paper0220 Capital Mobility Among Provices in Indonesia
by Muliadi Widjaja - paper0219 The Role of Economic Fundamentals in Explaining Indonesian Currency Crisis
by Moh. Khusaini - paper0218 The Effect of Money Supply and Government Expenditure Shock in Indonesia: Symmetric or Asymmetric?
by Vid Adrison - paper0217 Finance and the Sources of Growth at Various Stages of Economic Development
by Neven Valev & Felix Rioja - paper0216 Growth and Equity Tradeoff in Decentralization Policy: China's Experience
by Baoyun Qiao & Jorge Martinez-Vazquez & Yongsheng Xu - paper0215 On the Use of Budgetary Norms as a Tool for Fiscal Management
by James Alm & Jorge Martinez-Vazquez - paper0214 How Should Revenues From Natural Resources Be Shared?
by Roy Bahl & Bayar Tumennasan - paper0213 An Analysis of Indonesia's Transfer System: Recent Performance and Future Prospects
by Bambang Brodjonegoro & Jorge Martinez-Vazquez - paper0211 Lender Heterogeneity and the Maturity of International Loans
by Neven Valev - paper0210 Tenuous Financial Stability
by Neven Valev & John A. Carlson - paper0209 The Viability of Fiscal Policy in South Korea, Taiwan, and Thailand
by Tsangyao Chang & WentRong Liu & Michael Thompson - paper0208 Trade and Foreign Capital: Income Redistribution in Simulated Trade Models
by Michael Thompson - paper0207 Financial Development and Growth: A Positive, Monotonic Relationship?
by Felix Rioja & Neven Valev - paper0206 A Time Series Analysis of the Impact of NAFTA on Alabama Pulpwood Production
by Henry Thompson - paper0205 An Overview of Intergovernmental Fiscal Relations in Nepal
by Manof Shresta - paper0204 A Decade of Fiscal Reforms in India
by Atul Sarma & Manish Gupta - paper0203 Imputed an Presumptive Taxes: International Experiences and Lessons for Russia
by Sally Wallace - paper0202 Closing the Gap: Fiscal Imbalaces and Intergovernmental Transfers in Developed Federations
by Richard Bird & Andrey Tarasov - paper0201 An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria
by James Alm & Jameson Boex
2001
- paper0112 Mexico: An Evaluation of the Main Features of the Tax System
by Jorge Martinez-Vazquez - paper0111 Fiscal Architecture and the Analysis of Public Expenditure Needs and Revenue Capacity
by Sally Wallace - paper0110 The Impact of Budgets on the Poor: Tax and Benefit
by Jorge Martinez-Vazquez - paper0109 Expenditure Management and Fiscal Restraint: Lessons from Kazakhstan 1997 - 2000
by Kelly D. Edmiston - paper0108 Short Term Macro Monitoring: Leading Indicator Construction-Mexico
by Stephen Everhart & Robert Duval-Hernandez - paper0107 Fiscal Decentralization, Revenue Assignment, And The Case For The Property Tax In South Africa
by Roy Bahl - paper0106 Equitable Vertical Sharing And Decentralizing Government Finance In South Africa
by Roy Bahl - paper0105 Tax Uncertainty and Investment: A Cross-Country Empirical Investigation
by Kelly D. Edmiston - paper0104 VATs in Federal States: Experiences and Emerging Possibilities
by Richard M. Bird & Pierre-Pascal Gendron - paper0103 Cross Cultural Comparisions of Tax Compliance Behavior
by Ronald G. Cummings & Jorge Martinez-Vazquez & Michael McKee - paper0102 NAFTA and Mexico's Tax Policy Reform
by Jorge Martinez-Vazquez & Duanje Chen - paper0101 Fiscal Decentralization and Economic Growth
by Jorge Martinez-Vazquez & Robert McNab
2000
- paper0212 Building Monetary Credibility in a Transforming Economy
by Neven Valev - paper0010 Can Indonesia Decentralize? Plans, Problems, and Prospects
by James Alm & Robert H. Aten & Roy Bahl - paper0009 Making Decentralization Work: The Case of Russia, Ukraine, and Kazakhstan
by Era Dabla-Norris & Jorge Martinez-Vazquez & John Norregaard - paper0008 Municipal Affairs in India: A Critical Appraisal of Selected Issues
by S.Rama Rao - paper0007 Incentive Targeting, Influence Peddling, and Foreign Direct Investment
by Kelly Edmiston & Shannon Mudd & Neven Valev - paper0006 Budgeting and Fiscal Management in Transitional Economies
by Jorge Martinez-Vazquez & Jameson Boex - paper0005 Fostering Subnational Autonomy and Accountability in Decentralized Developing Countries: Lessons from the Papua New Guinea Experience
by Kelly Edmiston - paper0004 User Charge Financing of Urban Public Services in Africa
by William Fox & Kelly Edmiston - paper0003 IMF Conditionality and Objections: The Russian Case
by Jorge Martinez-Vazquez & Felix Rioja & Samuel Skogstad & Neven Valev - paper0002 Intergovernmental Fiscal Relations: Universal Principles, Local Applications
by Richard M. Bird - paper0001 Tax Reform in The Tax Reform Experiment in Transitional Countries
by Jorge Martinez-Vazquez & Robert McNab
1999
- paper9903 Fiscal Decentralization in the Russian Federation During the Transition
by Jorge Martinez-Vazquez & Jameson Boex - paper9902 Intergovernmental Fiscal Relations in Leningrad Region
by Roy Bahl - paper9901 Implementation Rules For Fiscal Decentralization
by Roy Bahl - paper9803 Implementation Rules For Fiscal Decentralization
by Roy Bahl
1998
- paper9806 Tax Policy Analysis: The Introduction of a Russian Tax Amnesty
by James Alm - paper9805 Modernization of the Tax Administration of the Russian Federation
by Allan Firestone & Tax Administration Team - paper9804 Multi-Year Budgeting: A Review of International Practices and Lessons for Developing and Transitional Economies
by LF Jameson Boex & Jorge Martinez-Vazquez & Robert McNab - paper9802 Intergovernmental Fiscal Relations in Vietnam
by Charles E. McLure, Jr. & Jorge Martinez-Vazquez - paper9801 Discriminatory Taxation of Carbonated Beverages: The Case of Ireland
by Roy Bahl & Mary Beth Walker - paper9705 Principios Para Una Estrategia De Descentralizacirn Fiscal En Nicaragua
by Jorge Martinez-Vazquez
1997
- paper9708 Estonia: Fiscal Management and the Budget Process
by Jorge Martinez-Vazquez - paper9707 Fiscal Decentralization, Economic Growth, and Democratic Governance
by Jorge Martinez-Vazquez & Robert McNab - paper9706 Tax Reform in Transition Economies: Experiences and Lessons
by Jorge Martinez-Vazquez & Robert McNab - paper9704 An Analysis of Alternative Measures of Fiscal Capacity for Regions of the Russian Federation
by Jorge Martinez-Vazquez & LF Jameson Boex - paper9703 Fiscal Capacity: An Overview of Concepts and Measurements Issues and Their Applicability in the Russian Federation
by Jorge Martinez-Vazquez & LF Jameson Boex - paper9702 A Methodological Note on the Reform of Equalization Transfers in the Russian Federation
by Jorge Martinez-Vazquez & Jameson Boex - paper9701 Tax Systems in Transition Economics
by Jorge Martinez-Vazquez & Robert McNab