Taxation
- Understanding Sri Lankan government budget
- M Sarvananthan / Pathfinder Foundation, 2007
- This briefing paper, prepared for the purpose of educating legislators in Sri Lanka on issues relating to their government budget, addresses the following questions: what is a government budget? what are the la...
- Fiscal policy and its relationship with social factors
- C. von Haldenwang 2008
- This paper discusses the conceptual relationships of taxation, fiscal decentralisation and social cohesion.The paper argues that an active promotion of social inclusion and equity can be facilitated by a tax system which has: - a broa...
- Reducing politically motivated resource allocation and other benefits from privatisation in Nigeria
- A. Jerome / African Economic Research Consortium, 2008
- This study examinesthe post-privatisation performance of some formerly state-owned enterprises in Nigeria. Comparing data from five years before and five years after privatisation, the study finds significant increases in the followin...
- Challenged by globalisation, countries learn from each other's taxation experiments
- J. Norregaard; T.S. Khan / International Monetary Fund Working Papers, 2007
- Specific policy challenges differ widely between countries, but there are common factors shaping tax policy everywhere. Most notably, the costs of not following global trends are rising. Governments therefore feel the need to adapt an...
- Consider taxation when promoting gender equity
- A. Alesina; A. Ichino; L. Karabarbounis / University of Bologna, 2007
- If the married women's labour supply is particularly elastic for some exogenous reasons, taxing it less than the labour supply of their spouses will satisfy Ramsey’s optimality criterion. This paper explores how this result chan...
- Sustainable forest management with profit tax
- O. Melhado / IMF Publications, 2007
- The key challenge for the Congo basin countries is to manage their forests in a sustainable manner while obtaining a fair share for their exploitation. This paper uses Gabon as a case study. It contends that tax policy should be used ...
- False potential or concrete gains from foreign aid? The case of Ethiopia
- P.M.G. Martins / International Policy Centre for Inclusive Growth, 2007
- To asses aid effectiveness for countries where foreign aid accounts for a significant share of GDP, it is essential to understand its fiscal impacts. This One Pager assesses the fiscal implication of aid flows to Ethiopia. ...
- The use of direct taxes and government expenditure programs to achieve income distribution
- J. Martinez-Vazquez / International Studies Programmme, Georgia State University, 2007
- This paper provides an overview of the conceptual bases of incidence analyses. It highlights some measurement issues, reviews the main techniques used to estimate tax, benefit and fiscal incidence, and summarises the empirical results...
- Do fiscal policies help reduce inequality in the Andean countries?
- Banco Interamericano de Desarrollo / Inter-American Development Bank (IADB), 2007
- Recent studies show that Latin America is the region with the highest levels of inequality in the world. However, while the problem has worsened in many Latin American countries, inequality in the Andes has remained relatively st...
- Poverty and consumption elasticities guiding commodity taxation
- B. Essama-Nssah / Policy Research Working Papers, World Bank, 2007
- This paper seeks to demonstrate how to conduct a poverty-focused evaluation of public policy. The author argues that in the case of commodity taxation, the evaluation criterion hinges on both the price elasticity of the poverty measur...
- Fiscal policy and its relationship with social factors
- C. von Haldenwang 2008
- This paper discusses the conceptual relationships of taxation, fiscal decentralisation and social cohesion.The paper argues that an active promotion of social inclusion and equity can be facilitated by a tax system which has: - a broa...
- Reducing politically motivated resource allocation and other benefits from privatisation in Nigeria
- A. Jerome / African Economic Research Consortium, 2008
- This study examinesthe post-privatisation performance of some formerly state-owned enterprises in Nigeria. Comparing data from five years before and five years after privatisation, the study finds significant increases in the followin...
- Challenged by globalisation, countries learn from each other's taxation experiments
- J. Norregaard; T.S. Khan / International Monetary Fund Working Papers, 2007
- Specific policy challenges differ widely between countries, but there are common factors shaping tax policy everywhere. Most notably, the costs of not following global trends are rising. Governments therefore feel the need to adapt an...
- Consider taxation when promoting gender equity
- A. Alesina; A. Ichino; L. Karabarbounis / University of Bologna, 2007
- If the married women's labour supply is particularly elastic for some exogenous reasons, taxing it less than the labour supply of their spouses will satisfy Ramsey’s optimality criterion. This paper explores how this result chan...
- Sustainable forest management with profit tax
- O. Melhado / IMF Publications, 2007
- The key challenge for the Congo basin countries is to manage their forests in a sustainable manner while obtaining a fair share for their exploitation. This paper uses Gabon as a case study. It contends that tax policy should be used ...
- False potential or concrete gains from foreign aid? The case of Ethiopia
- P.M.G. Martins / International Policy Centre for Inclusive Growth, 2007
- To asses aid effectiveness for countries where foreign aid accounts for a significant share of GDP, it is essential to understand its fiscal impacts. This One Pager assesses the fiscal implication of aid flows to Ethiopia. ...
- The use of direct taxes and government expenditure programs to achieve income distribution
- J. Martinez-Vazquez / International Studies Programmme, Georgia State University, 2007
- This paper provides an overview of the conceptual bases of incidence analyses. It highlights some measurement issues, reviews the main techniques used to estimate tax, benefit and fiscal incidence, and summarises the empirical results...
- Do fiscal policies help reduce inequality in the Andean countries?
- Banco Interamericano de Desarrollo / Inter-American Development Bank (IADB), 2007
- Recent studies show that Latin America is the region with the highest levels of inequality in the world. However, while the problem has worsened in many Latin American countries, inequality in the Andes has remained relatively st...
- Poverty and consumption elasticities guiding commodity taxation
- B. Essama-Nssah / Policy Research Working Papers, World Bank, 2007
- This paper seeks to demonstrate how to conduct a poverty-focused evaluation of public policy. The author argues that in the case of commodity taxation, the evaluation criterion hinges on both the price elasticity of the poverty measur...
- The impact of the underground economy and tax evasion of the formal economy in Pakistan
- M. A. Kemal / Pakistan Institute of Development Economics, Pakistan, 2007
- This paper estimates the size and consequences of the underground economy and tax evasion on the formal GDP in Pakistan. The author concludes that while the underground economy has significant impact on the formal economy, the reverse...
- National Centre for Social and Economic Modelling, University of Canberra (NATSEM)
- NATSEM is a research centre associated with the University of Canberra that undertakes research and analysis specialising in the use of microdata and microsimulation modelling to address ongoing and emerging research agendas and client demand and contribute to and enhance social, economic and business decision making. It aims to steer microsimulation modelling in Australia beyond its tr...
