| Working Paper |
File Downloads |
Abstract Views |
| Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
| A Better Local Business Tax: The BVT |
0 |
0 |
0 |
64 |
2 |
2 |
6 |
221 |
| A preliminary analysis of intergovernment transfers in Romania |
0 |
0 |
0 |
8 |
0 |
0 |
1 |
115 |
| Are There Trends in Local Finance? A Cautionary Note on Comparative Studies and Normative Models of Local Government Finance |
1 |
1 |
3 |
88 |
4 |
5 |
9 |
246 |
| Are There Trends in Local Finance? A Comparative Look at Data and Normative Models of Local Government Finance |
0 |
0 |
0 |
102 |
0 |
1 |
2 |
195 |
| Asymmetric Fiscal Decentralization: Glue or Solvent? |
2 |
2 |
9 |
442 |
3 |
4 |
17 |
963 |
| Below the Salt: Decentralizing Value-Added Taxes |
0 |
0 |
2 |
157 |
1 |
1 |
6 |
294 |
| Benchmarking Tax Administrations in Developing Countries: A Systemic Approach |
1 |
2 |
6 |
251 |
2 |
6 |
17 |
525 |
| Can GTA Municipalities Raise Property Taxes? An Analysis of Tax Competition and Revenue Hills |
1 |
1 |
1 |
72 |
2 |
4 |
11 |
150 |
| China's Fiscal System: A Work in Progress (2005) |
0 |
0 |
0 |
412 |
0 |
2 |
6 |
1,203 |
| Closing the Gap: Fiscal Imbalaces and Intergovernmental Transfers in Developed Federations |
3 |
5 |
7 |
552 |
4 |
8 |
14 |
1,104 |
| Coping with Change: The Need to Restructure Urban Governance and Finance in India |
0 |
0 |
1 |
50 |
0 |
1 |
4 |
168 |
| Coping with Change: The Need to Restructure Urban Governance and Finance in India |
0 |
0 |
0 |
44 |
0 |
1 |
2 |
192 |
| Decentralisation Financiere et Pays en Developement: Concepts, Mesure et Evaluation |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
853 |
| Decentralization and Infrastructure in Developing Countries: Reconciling Principles and Practice |
2 |
2 |
3 |
54 |
4 |
4 |
11 |
131 |
| Decentralization and Infrastructure: Principles and Practice |
0 |
0 |
1 |
169 |
3 |
4 |
9 |
293 |
| Decentralizing infrastructure: for good or ill? |
0 |
0 |
5 |
417 |
0 |
2 |
19 |
1,470 |
| Designing Tax Policy: Constraints and Objectives in an Open Economy |
0 |
0 |
2 |
391 |
2 |
4 |
10 |
2,156 |
| Does Municipal Amalgamation Strengthen the Financial Viability of Local Government? A Canadian Example |
0 |
0 |
1 |
168 |
1 |
2 |
9 |
426 |
| Décentralisation financière et pays en dévelopement: concepts, mesure et évaluation |
0 |
0 |
0 |
161 |
1 |
1 |
3 |
751 |
| Earmarking in Theory and Korean Practice (2005) |
0 |
1 |
4 |
223 |
1 |
10 |
39 |
601 |
| Expenditure-Based Equalization Transfers |
0 |
0 |
2 |
175 |
1 |
1 |
8 |
406 |
| Financing local government in Hungary |
0 |
0 |
0 |
155 |
0 |
0 |
2 |
728 |
| Fiscal Decentralization and Decentralizing Tax Administration: Different Questions, Different Answers |
0 |
0 |
4 |
149 |
3 |
4 |
10 |
243 |
| Fiscal Decentralization in Colombia: A Work (Still) in Progress |
0 |
4 |
4 |
131 |
2 |
11 |
13 |
281 |
| Fiscal Flows, Fiscal Balance, and Fiscal Sustainability |
0 |
1 |
4 |
594 |
2 |
6 |
21 |
1,591 |
| Fiscal decentralization and intergovernmental relations in transition economics: toward a systematic framework of analysis |
2 |
2 |
6 |
369 |
3 |
4 |
12 |
1,424 |
| Foreign Advice and Tax Policy in Developing Countries |
3 |
3 |
3 |
139 |
6 |
9 |
10 |
336 |
| Getting it Right: Financing Urban Development in China |
0 |
0 |
5 |
151 |
1 |
2 |
13 |
367 |
| Global Taxes and International Taxation: Mirage and Reality |
0 |
0 |
0 |
77 |
1 |
1 |
3 |
179 |
| How to Reform the Property Tax: Lessons from around the World |
2 |
2 |
4 |
149 |
4 |
5 |
11 |
274 |
| IMFG@10: The Past, Present, and Future of City Finance and Governance |
0 |
0 |
0 |
5 |
1 |
4 |
8 |
33 |
| Improving Taxpayer Service and Facilitating Compliance in Singapore |
0 |
1 |
2 |
26 |
0 |
3 |
7 |
85 |
| Intergovernmental Fiscal Relations: Universal Principles, Local Applications |
2 |
4 |
16 |
849 |
8 |
13 |
45 |
2,957 |
| Intergovernmental fiscal relations and poverty alleviation in Viet Nam |
0 |
1 |
1 |
119 |
0 |
1 |
2 |
678 |
| Is Decentralization "Glue" or "Solvent" for National Unity? |
0 |
0 |
2 |
125 |
1 |
2 |
5 |
272 |
| Is VAT the Best Way to Impose a General Consumption Tax in Developing Countries |
0 |
0 |
3 |
260 |
1 |
1 |
6 |
647 |
| Is it Really so Hard-To-Tax? The Context and Role of Presumptive Taxes |
1 |
2 |
6 |
60 |
1 |
4 |
20 |
147 |
| Local Taxes and Local Expenditures: Strengthening the Wicksellian Connection |
0 |
0 |
2 |
114 |
2 |
4 |
10 |
274 |
| Merging Municipalities: Is Bigger Better? |
0 |
3 |
9 |
123 |
4 |
12 |
37 |
424 |
| Provincial-Local Equalization in Canada: Time for a Change? |
1 |
2 |
7 |
26 |
3 |
6 |
19 |
52 |
| Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries (2005) |
1 |
1 |
6 |
575 |
3 |
9 |
30 |
1,663 |
| Reforming International Taxation: Is the Process the Real Product? |
0 |
0 |
2 |
79 |
0 |
1 |
3 |
182 |
| Requiem for an Institution: The End of the Indian Planning Commission |
0 |
0 |
0 |
7 |
6 |
8 |
17 |
36 |
| Rethinking Subnational Taxes: A New Look At Tax Assignment |
0 |
0 |
3 |
212 |
0 |
4 |
7 |
656 |
| Smart Tax Administration |
1 |
1 |
2 |
37 |
2 |
3 |
12 |
104 |
| Societal Institutions and Tax Effort in Developing Countries |
0 |
0 |
0 |
111 |
0 |
0 |
2 |
395 |
| Societal Institutions and Tax Effort in Developing Countries |
0 |
0 |
1 |
360 |
1 |
4 |
14 |
1,054 |
| Societal Institutions and Tax Effort in Developing Countries |
0 |
0 |
2 |
71 |
0 |
1 |
5 |
221 |
| Study to quantify and analyse the VAT Gap in the EU-27 Member States |
0 |
0 |
0 |
139 |
0 |
1 |
5 |
317 |
| Subnational Taxation in Large Emerging Countries: BRIC Plus One |
0 |
0 |
0 |
133 |
0 |
1 |
1 |
291 |
| Subnational Taxation in Large Emerging Countries: BRIC Plus One |
0 |
0 |
0 |
66 |
0 |
0 |
1 |
183 |
| Subnational Taxes in Developing Countries: The Way Forward |
0 |
0 |
2 |
75 |
1 |
1 |
4 |
197 |
| Subnational taxation in developing countries: a review of the literature |
0 |
1 |
5 |
254 |
2 |
6 |
17 |
555 |
| TAXING ALCOHOL IN AFRICA: REFLECTIONS AND UPDATES |
0 |
0 |
0 |
50 |
1 |
1 |
2 |
128 |
| Tax Assignment Revisited |
0 |
0 |
1 |
218 |
1 |
1 |
3 |
591 |
| Tax Challenges Facing Developing Countries |
0 |
0 |
0 |
85 |
1 |
3 |
5 |
470 |
| Tax Challenges Facing Developing Countries |
0 |
0 |
0 |
252 |
0 |
1 |
10 |
691 |
| Tax Effort: The Impact of Corruption, Voice and Accountability |
0 |
0 |
0 |
202 |
0 |
1 |
4 |
501 |
| Tax Evasion, the Provision of Public Infrastructure, and Growth: A General Equilibrium Approach to Two Very Different Countries, Egypt and Mauritius |
0 |
0 |
0 |
91 |
2 |
2 |
3 |
207 |
| Tax System Change and the Impact of Tax Research |
0 |
0 |
0 |
122 |
0 |
0 |
1 |
189 |
| Tax challenges facing developing countries |
0 |
0 |
2 |
239 |
0 |
2 |
10 |
539 |
| Tax incentives for foreign investment in Latin America |
0 |
0 |
1 |
9 |
0 |
0 |
2 |
22 |
| Taxation and Decentralization |
0 |
1 |
2 |
33 |
0 |
2 |
6 |
82 |
| Taxation and Development |
0 |
0 |
5 |
52 |
1 |
4 |
19 |
125 |
| Taxation and Inequality in the Americas: Changing the Fiscal Contract? |
0 |
0 |
0 |
147 |
0 |
0 |
3 |
224 |
| Taxation and Inequality in the Americas: Changing the Fiscal Contract? |
1 |
1 |
1 |
49 |
1 |
2 |
8 |
156 |
| Taxing Business |
0 |
0 |
0 |
12 |
0 |
0 |
1 |
31 |
| Taxing Consumption |
0 |
0 |
0 |
31 |
0 |
0 |
0 |
55 |
| Taxing Consumption in Canada: Rates, Revenues, and Redistribution |
0 |
0 |
5 |
89 |
0 |
1 |
16 |
176 |
| Taxing Consumption in Jamaica:The GCT and the SCT |
0 |
0 |
2 |
124 |
0 |
1 |
4 |
955 |
| Taxing consumption in Jamaica |
0 |
0 |
1 |
96 |
0 |
0 |
3 |
269 |
| The BBLR Approach to tax Reform in Emerging Countries |
0 |
1 |
2 |
119 |
2 |
3 |
8 |
485 |
| The Costs of VAT: A Review of the Literature |
0 |
0 |
1 |
313 |
0 |
0 |
3 |
987 |
| The Costs of VAT: A Review of the Literature |
0 |
0 |
1 |
247 |
1 |
3 |
10 |
501 |
| The GST/HST: Creating an Integrated Sales Tax in a Federal Country |
1 |
1 |
4 |
86 |
4 |
25 |
33 |
294 |
| The Personal Income Tax |
0 |
0 |
1 |
49 |
0 |
1 |
6 |
105 |
| The Political Economy of Property Tax Reform |
1 |
4 |
10 |
196 |
6 |
12 |
33 |
309 |
| Tobacco and Alcohol Excise Taxes for Improving Public Health and Revenue Outcomes: Marrying Sin and Virtue? |
0 |
0 |
1 |
75 |
2 |
6 |
14 |
238 |
| Tobacco and alcohol excise taxes for improving public health and revenue outcomes: marrying sin and virtue ? |
0 |
0 |
1 |
79 |
0 |
0 |
4 |
115 |
| Urban Governance and Finance in India |
0 |
0 |
0 |
30 |
1 |
1 |
3 |
122 |
| Urban Governance and Finance in India |
0 |
0 |
0 |
98 |
0 |
0 |
0 |
382 |
| Urban governance and finance in India |
0 |
0 |
1 |
227 |
0 |
0 |
14 |
1,009 |
| VATs in Federal States: Experiences and Emerging Possibilities |
0 |
0 |
1 |
293 |
0 |
1 |
3 |
614 |
| Value Added Tax: Onward and Upward? |
0 |
0 |
2 |
173 |
1 |
3 |
8 |
406 |
| Value-Added Taxes in Developing and Transitional Countries: Lessons and Questions (2005) |
0 |
0 |
4 |
233 |
2 |
5 |
19 |
539 |
| Total Working Papers |
26 |
50 |
197 |
13,859 |
115 |
275 |
833 |
40,826 |
| Journal Article |
File Downloads |
Abstract Views |
| Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
| A new look at indirect taxation in developing countries |
0 |
0 |
2 |
95 |
0 |
0 |
7 |
190 |
| Administrative Dimensions of Tax Reform |
0 |
0 |
5 |
133 |
0 |
4 |
25 |
430 |
| An Approach to Metropolitan Governance and Finance |
0 |
0 |
0 |
80 |
1 |
1 |
2 |
165 |
| Are global taxes feasible? |
0 |
1 |
3 |
27 |
2 |
5 |
10 |
124 |
| CVAT, VIVAT, and Dual VAT: Vertical ``Sharing'' and Interstate Trade |
0 |
0 |
0 |
122 |
0 |
0 |
2 |
419 |
| Closing the Gap: Fiscal Imbalances and Intergovernmental Transfers in Developed Federations |
3 |
4 |
6 |
152 |
4 |
6 |
11 |
430 |
| Coordinating Federal and Provincial Sales Taxes: Lessons From the Canadian Experience |
0 |
1 |
1 |
27 |
0 |
1 |
3 |
76 |
| Decentralization of Intergovernmental Finance in Transition Economies |
0 |
0 |
1 |
20 |
0 |
0 |
3 |
67 |
| Developments in Intergovernmental Fiscal Centralization and Decentralization |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
3 |
| Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries |
0 |
2 |
8 |
188 |
2 |
7 |
32 |
491 |
| Dual VATs and Cross-Border Trade: Two Problems, One Solution? |
0 |
0 |
2 |
189 |
4 |
4 |
8 |
565 |
| Décentralisation financière et pays en développement: concepts, mesure et évaluation |
0 |
1 |
1 |
20 |
1 |
7 |
8 |
124 |
| E Pluribus unum? Can Fiscal Federalism Reconcile Diversity and Cohesion in Fragmented States? |
0 |
0 |
0 |
13 |
1 |
1 |
2 |
50 |
| Editorial |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
| Editorial |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8 |
| Federalism and Regional Disparities: A Review Essay |
0 |
0 |
0 |
76 |
0 |
0 |
1 |
266 |
| Finances of the Nation: Taxing Consumption in Canada: Rates, Revenues, and Redistribution |
0 |
0 |
1 |
6 |
1 |
2 |
6 |
22 |
| Financing Urbanization in Developing Countries by Benefit Taxation: Case Study of Colombia |
0 |
1 |
1 |
6 |
0 |
2 |
2 |
20 |
| Fiscal Arrangements for Maintaining an Effective State in Canada |
0 |
0 |
0 |
16 |
1 |
1 |
1 |
81 |
| Fiscal Contracting in Latin America |
1 |
2 |
6 |
36 |
5 |
13 |
24 |
127 |
| INITIAL AND INVESTMENT ALLOWANCES UNDER THE BRITISH INCOME TAX AND COUNTER‐CYCLICAL POLICY |
0 |
0 |
0 |
1 |
0 |
0 |
1 |
25 |
| Income Distribution and Tax Policy in Colombia |
0 |
0 |
0 |
1 |
0 |
1 |
1 |
425 |
| Income Redistribution through the Fiscal System: The Limits of Knowledge |
0 |
1 |
1 |
95 |
0 |
1 |
2 |
257 |
| Intergovernmental Fiscal Transfers: International Lessons for Developing Countries |
6 |
8 |
20 |
415 |
11 |
20 |
54 |
831 |
| International Aspects of the Taxation of Corporations and Shareholders (Aspects internationaux de l'imposition des sociétés et des actionnaires) (Aspectos internacionales de la tributación de sociedades y accionistas) |
0 |
0 |
0 |
14 |
0 |
1 |
2 |
125 |
| Introduction |
0 |
0 |
0 |
4 |
0 |
0 |
0 |
37 |
| LOCAL TAXES AND LOCAL EXPENDITURES IN DEVELOPING COUNTRIES: STRENGTHENING THE WICKSELLIAN CONNECTION |
0 |
0 |
1 |
15 |
0 |
1 |
3 |
56 |
| Land and Property Taxation in 25 Countries: A Comparative Review |
0 |
0 |
2 |
26 |
1 |
1 |
11 |
89 |
| Local Finance and Economic Reform in Eastern Europe |
0 |
0 |
0 |
19 |
1 |
1 |
2 |
64 |
| Local Response to Intergovernmental Fiscal Transfers: The Case of Colombia |
0 |
0 |
0 |
0 |
2 |
5 |
5 |
76 |
| Mathew, E. T., Agricultural Taxation and Economic Development in India, London, Asia Publishing House, 1968, 204 pp. ($7.50) |
0 |
0 |
1 |
3 |
0 |
1 |
2 |
16 |
| Modernizing VATs in Africa by Sijbren Cnossen, Oxford, Oxford University Press, 2019, xv + 350 pp |
0 |
0 |
1 |
17 |
1 |
2 |
8 |
49 |
| On Measuring Fiscal Centralization and Fiscal Balance in Federal States |
0 |
0 |
0 |
71 |
1 |
1 |
3 |
180 |
| Policy Forum: Equalization and Canada's Fiscal Constitution--The Tie That Binds? |
0 |
0 |
0 |
5 |
0 |
0 |
0 |
31 |
| Put up or shut up: Self-assessment and asymmetric information |
0 |
0 |
0 |
18 |
0 |
0 |
0 |
47 |
| Redesigning Intergovernmental Transfers: A Colombian Example |
0 |
1 |
1 |
12 |
0 |
2 |
3 |
47 |
| Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries |
4 |
19 |
81 |
756 |
27 |
71 |
297 |
2,308 |
| Reforming International Taxation: Is the Process the Real Product? |
0 |
0 |
1 |
17 |
0 |
1 |
4 |
72 |
| SUBNATIONAL TAXATION IN DEVELOPING COUNTRIES: A REVIEW OF THE LITERATURE |
0 |
1 |
2 |
26 |
1 |
3 |
8 |
102 |
| Smart Tax Administration |
4 |
5 |
13 |
110 |
5 |
13 |
43 |
339 |
| Societal Institutions and Tax Effort in Developing Countries |
2 |
2 |
6 |
207 |
3 |
4 |
14 |
660 |
| THE NEED FOR REGIONAL POLICY IN A COMMON MARKET |
0 |
0 |
0 |
5 |
0 |
1 |
3 |
25 |
| Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability |
0 |
0 |
2 |
273 |
0 |
1 |
6 |
828 |
| Tax Harmonization and Federal Finance: A Perspective on Recent Canadian Discussion |
0 |
0 |
0 |
21 |
0 |
0 |
0 |
123 |
| Tax Policy in Developing Countries: Looking Back—and Forward |
2 |
2 |
12 |
137 |
3 |
7 |
26 |
337 |
| Tax Policy in Emerging Countries |
0 |
2 |
7 |
87 |
0 |
7 |
24 |
294 |
| Taxation and Decentralization |
0 |
1 |
2 |
75 |
1 |
3 |
6 |
172 |
| Taxation and Development |
0 |
0 |
1 |
121 |
1 |
2 |
7 |
302 |
| Taxation and Income Distribution in Latin America: A Critical Review of Empirical Studies (Fiscalité et redistribution des revenus en Amérique latine: une revue critique de quelques études empiriques) (La tributación y la distribución del ingreso en América Latina: un examen crÃtico de los estudios empÃricos) |
0 |
0 |
1 |
20 |
0 |
0 |
1 |
111 |
| Taxation in Papua New Guinea: Backwards to the future? |
0 |
0 |
1 |
24 |
0 |
1 |
5 |
144 |
| Taxing Consumption in Jamaica |
0 |
0 |
0 |
26 |
2 |
3 |
6 |
68 |
| Taxing tourism in developing countries |
0 |
0 |
0 |
487 |
0 |
1 |
5 |
1,163 |
| Technology and Taxation in Developing Countries: From Hand to Mouse |
0 |
0 |
10 |
99 |
5 |
11 |
57 |
363 |
| The Corporate Income Tax in Canada: Does its Past Foretell its Future? |
0 |
0 |
0 |
9 |
1 |
2 |
3 |
38 |
| The Economic Incidence of Replacing a Retail Sales Tax with a Value-Added Tax: Evidence from Canadian Experience |
0 |
2 |
2 |
42 |
1 |
3 |
4 |
333 |
| The GST/HST: Creating an Integrated Sales Tax in a Federal Country |
2 |
2 |
2 |
10 |
3 |
4 |
6 |
51 |
| The Impact on Investment of Replacing a Retail Sales Tax With a Value-Added Tax: Evidence From Canadian Experience |
1 |
1 |
5 |
54 |
2 |
3 |
16 |
172 |
| The Incidence of Indirect Taxes on Low-Income Households in Jamaica |
0 |
0 |
0 |
9 |
0 |
0 |
3 |
291 |
| The Incidence of the Property Tax: Old Wine In New Bottles? |
0 |
0 |
0 |
105 |
3 |
3 |
7 |
223 |
| The Income Tax in an Uncertain World: Pillar, Symbol, and Instrument |
0 |
0 |
1 |
11 |
0 |
0 |
1 |
34 |
| The Public Finances and the Technological Revolution: Comments |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
34 |
| The Taxation of Personal Wealth in International Perspective |
0 |
0 |
0 |
149 |
0 |
1 |
3 |
386 |
| The Uneasy Case Against Discriminatory Excise Taxation: Soft Drink Taxes in Ireland |
0 |
0 |
0 |
52 |
1 |
1 |
2 |
142 |
| The Value Added Tax: Critique of a Review |
0 |
0 |
0 |
165 |
1 |
1 |
2 |
400 |
| The demand for local political autonomy: an individualistic theory |
0 |
0 |
0 |
1 |
1 |
1 |
2 |
12 |
| The economic costs of US stock mispricing |
0 |
0 |
0 |
12 |
1 |
1 |
2 |
139 |
| The limited role of the personal income tax in developing countries |
0 |
1 |
4 |
280 |
1 |
12 |
32 |
832 |
| Threading the Fiscal Labyrinth: Some Issues in Fiscal Decentralization |
0 |
0 |
4 |
72 |
4 |
6 |
25 |
185 |
| VAT in a Federal System: Lessons from Canada |
0 |
0 |
1 |
11 |
4 |
4 |
6 |
41 |
| Wagner's o Law' of Expanding State Activity |
0 |
0 |
0 |
0 |
4 |
16 |
56 |
2,251 |
| Total Journal Articles |
25 |
60 |
222 |
5,396 |
114 |
279 |
927 |
18,990 |