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 |
1 |
64 |
1 |
2 |
5 |
219 |
A preliminary analysis of intergovernment transfers in Romania |
0 |
0 |
0 |
8 |
0 |
1 |
1 |
115 |
Are There Trends in Local Finance? A Cautionary Note on Comparative Studies and Normative Models of Local Government Finance |
1 |
1 |
3 |
87 |
1 |
3 |
6 |
241 |
Are There Trends in Local Finance? A Comparative Look at Data and Normative Models of Local Government Finance |
0 |
0 |
0 |
102 |
0 |
1 |
1 |
194 |
Asymmetric Fiscal Decentralization: Glue or Solvent? |
1 |
4 |
5 |
438 |
1 |
6 |
10 |
955 |
Below the Salt: Decentralizing Value-Added Taxes |
0 |
0 |
2 |
156 |
0 |
2 |
4 |
291 |
Benchmarking Tax Administrations in Developing Countries: A Systemic Approach |
0 |
2 |
5 |
248 |
0 |
2 |
8 |
512 |
Can GTA Municipalities Raise Property Taxes? An Analysis of Tax Competition and Revenue Hills |
0 |
0 |
3 |
71 |
2 |
3 |
10 |
146 |
China's Fiscal System: A Work in Progress (2005) |
0 |
0 |
0 |
412 |
0 |
1 |
4 |
1,199 |
Closing the Gap: Fiscal Imbalaces and Intergovernmental Transfers in Developed Federations |
0 |
1 |
3 |
547 |
2 |
3 |
13 |
1,095 |
Coping with Change: The Need to Restructure Urban Governance and Finance in India |
0 |
0 |
0 |
49 |
1 |
2 |
3 |
166 |
Coping with Change: The Need to Restructure Urban Governance and Finance in India |
0 |
0 |
0 |
44 |
0 |
1 |
1 |
191 |
Decentralisation Financiere et Pays en Developement: Concepts, Mesure et Evaluation |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
853 |
Decentralization and Infrastructure in Developing Countries: Reconciling Principles and Practice |
0 |
0 |
2 |
51 |
3 |
3 |
6 |
124 |
Decentralization and Infrastructure: Principles and Practice |
0 |
0 |
0 |
168 |
0 |
2 |
5 |
288 |
Decentralizing infrastructure: for good or ill? |
1 |
2 |
7 |
416 |
1 |
6 |
22 |
1,462 |
Designing Tax Policy: Constraints and Objectives in an Open Economy |
1 |
1 |
2 |
391 |
1 |
3 |
6 |
2,152 |
Does Municipal Amalgamation Strengthen the Financial Viability of Local Government? A Canadian Example |
0 |
1 |
2 |
168 |
0 |
4 |
10 |
422 |
Décentralisation financière et pays en dévelopement: concepts, mesure et évaluation |
0 |
0 |
0 |
161 |
0 |
1 |
1 |
749 |
Earmarking in Theory and Korean Practice (2005) |
0 |
1 |
3 |
220 |
0 |
4 |
21 |
573 |
Expenditure-Based Equalization Transfers |
0 |
0 |
1 |
174 |
0 |
1 |
5 |
402 |
Financing local government in Hungary |
0 |
0 |
0 |
155 |
0 |
0 |
5 |
728 |
Fiscal Decentralization and Decentralizing Tax Administration: Different Questions, Different Answers |
3 |
3 |
9 |
149 |
4 |
5 |
13 |
239 |
Fiscal Decentralization in Colombia: A Work (Still) in Progress |
0 |
0 |
0 |
127 |
0 |
0 |
4 |
269 |
Fiscal Flows, Fiscal Balance, and Fiscal Sustainability |
1 |
1 |
3 |
592 |
4 |
9 |
18 |
1,583 |
Fiscal decentralization and intergovernmental relations in transition economics: toward a systematic framework of analysis |
0 |
0 |
5 |
367 |
0 |
2 |
13 |
1,419 |
Foreign Advice and Tax Policy in Developing Countries |
0 |
0 |
2 |
136 |
0 |
1 |
6 |
327 |
Getting it Right: Financing Urban Development in China |
0 |
0 |
5 |
151 |
0 |
0 |
11 |
365 |
Global Taxes and International Taxation: Mirage and Reality |
0 |
0 |
0 |
77 |
0 |
1 |
2 |
177 |
How to Reform the Property Tax: Lessons from around the World |
0 |
0 |
4 |
147 |
0 |
0 |
7 |
267 |
IMFG@10: The Past, Present, and Future of City Finance and Governance |
0 |
0 |
0 |
5 |
0 |
2 |
7 |
29 |
Improving Taxpayer Service and Facilitating Compliance in Singapore |
0 |
0 |
1 |
25 |
0 |
2 |
5 |
81 |
Intergovernmental Fiscal Relations: Universal Principles, Local Applications |
2 |
3 |
17 |
838 |
5 |
10 |
45 |
2,927 |
Intergovernmental fiscal relations and poverty alleviation in Viet Nam |
0 |
0 |
0 |
118 |
0 |
0 |
1 |
676 |
Is Decentralization "Glue" or "Solvent" for National Unity? |
1 |
1 |
2 |
125 |
2 |
2 |
4 |
270 |
Is VAT the Best Way to Impose a General Consumption Tax in Developing Countries |
0 |
1 |
5 |
259 |
0 |
2 |
8 |
644 |
Is it Really so Hard-To-Tax? The Context and Role of Presumptive Taxes |
0 |
2 |
3 |
56 |
0 |
4 |
17 |
136 |
Local Taxes and Local Expenditures: Strengthening the Wicksellian Connection |
1 |
1 |
5 |
113 |
1 |
1 |
10 |
267 |
Merging Municipalities: Is Bigger Better? |
2 |
3 |
6 |
117 |
3 |
10 |
28 |
401 |
Provincial-Local Equalization in Canada: Time for a Change? |
1 |
2 |
6 |
22 |
2 |
6 |
20 |
43 |
Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries (2005) |
0 |
0 |
4 |
571 |
1 |
3 |
25 |
1,645 |
Reforming International Taxation: Is the Process the Real Product? |
1 |
1 |
3 |
79 |
1 |
1 |
5 |
181 |
Requiem for an Institution: The End of the Indian Planning Commission |
0 |
0 |
1 |
7 |
0 |
0 |
2 |
19 |
Rethinking Subnational Taxes: A New Look At Tax Assignment |
0 |
0 |
4 |
211 |
0 |
0 |
6 |
651 |
Smart Tax Administration |
0 |
0 |
1 |
35 |
1 |
1 |
12 |
99 |
Societal Institutions and Tax Effort in Developing Countries |
0 |
0 |
0 |
111 |
0 |
0 |
3 |
395 |
Societal Institutions and Tax Effort in Developing Countries |
0 |
0 |
2 |
359 |
3 |
5 |
13 |
1,045 |
Societal Institutions and Tax Effort in Developing Countries |
0 |
1 |
2 |
70 |
0 |
2 |
5 |
219 |
Study to quantify and analyse the VAT Gap in the EU-27 Member States |
0 |
0 |
1 |
139 |
0 |
0 |
6 |
315 |
Subnational Taxation in Large Emerging Countries: BRIC Plus One |
0 |
0 |
1 |
66 |
0 |
1 |
5 |
183 |
Subnational Taxation in Large Emerging Countries: BRIC Plus One |
0 |
0 |
0 |
133 |
0 |
0 |
2 |
290 |
Subnational Taxes in Developing Countries: The Way Forward |
1 |
1 |
4 |
74 |
1 |
2 |
6 |
195 |
Subnational taxation in developing countries: a review of the literature |
0 |
2 |
5 |
252 |
1 |
5 |
17 |
546 |
TAXING ALCOHOL IN AFRICA: REFLECTIONS AND UPDATES |
0 |
0 |
0 |
50 |
0 |
0 |
2 |
127 |
Tax Assignment Revisited |
0 |
1 |
2 |
218 |
0 |
1 |
5 |
589 |
Tax Challenges Facing Developing Countries |
0 |
0 |
1 |
252 |
0 |
1 |
7 |
683 |
Tax Challenges Facing Developing Countries |
0 |
0 |
0 |
85 |
0 |
0 |
1 |
465 |
Tax Effort: The Impact of Corruption, Voice and Accountability |
0 |
0 |
0 |
202 |
0 |
0 |
8 |
499 |
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 |
0 |
1 |
2 |
205 |
Tax System Change and the Impact of Tax Research |
0 |
0 |
0 |
122 |
0 |
0 |
1 |
189 |
Tax challenges facing developing countries |
0 |
1 |
3 |
239 |
2 |
3 |
7 |
533 |
Tax incentives for foreign investment in Latin America |
0 |
0 |
0 |
8 |
0 |
1 |
1 |
21 |
Taxation and Decentralization |
0 |
0 |
0 |
31 |
1 |
2 |
3 |
79 |
Taxation and Development |
0 |
0 |
2 |
49 |
0 |
2 |
8 |
113 |
Taxation and Inequality in the Americas: Changing the Fiscal Contract? |
0 |
0 |
1 |
48 |
1 |
3 |
6 |
152 |
Taxation and Inequality in the Americas: Changing the Fiscal Contract? |
0 |
0 |
1 |
147 |
0 |
1 |
6 |
224 |
Taxing Business |
0 |
0 |
0 |
12 |
0 |
0 |
0 |
30 |
Taxing Consumption |
0 |
0 |
0 |
31 |
0 |
0 |
0 |
55 |
Taxing Consumption in Canada: Rates, Revenues, and Redistribution |
1 |
1 |
3 |
86 |
2 |
2 |
13 |
169 |
Taxing Consumption in Jamaica:The GCT and the SCT |
1 |
2 |
2 |
124 |
1 |
2 |
4 |
954 |
Taxing consumption in Jamaica |
1 |
1 |
1 |
96 |
2 |
2 |
2 |
268 |
The BBLR Approach to tax Reform in Emerging Countries |
0 |
1 |
1 |
118 |
0 |
2 |
6 |
481 |
The Costs of VAT: A Review of the Literature |
1 |
1 |
1 |
247 |
1 |
2 |
6 |
496 |
The Costs of VAT: A Review of the Literature |
0 |
1 |
1 |
313 |
1 |
3 |
5 |
987 |
The GST/HST: Creating an Integrated Sales Tax in a Federal Country |
2 |
2 |
5 |
85 |
2 |
4 |
12 |
267 |
The Personal Income Tax |
0 |
0 |
3 |
48 |
0 |
1 |
9 |
102 |
The Political Economy of Property Tax Reform |
0 |
1 |
6 |
188 |
3 |
4 |
20 |
286 |
Tobacco and Alcohol Excise Taxes for Improving Public Health and Revenue Outcomes: Marrying Sin and Virtue? |
0 |
0 |
4 |
74 |
1 |
4 |
13 |
228 |
Tobacco and alcohol excise taxes for improving public health and revenue outcomes: marrying sin and virtue ? |
0 |
0 |
1 |
79 |
0 |
2 |
5 |
114 |
Urban Governance and Finance in India |
0 |
0 |
0 |
98 |
0 |
0 |
0 |
382 |
Urban Governance and Finance in India |
0 |
0 |
0 |
30 |
1 |
1 |
3 |
121 |
Urban governance and finance in India |
0 |
0 |
2 |
227 |
4 |
5 |
24 |
1,002 |
VATs in Federal States: Experiences and Emerging Possibilities |
0 |
0 |
0 |
292 |
0 |
0 |
2 |
612 |
Value Added Tax: Onward and Upward? |
0 |
1 |
1 |
172 |
0 |
2 |
5 |
402 |
Value-Added Taxes in Developing and Transitional Countries: Lessons and Questions (2005) |
0 |
1 |
6 |
231 |
1 |
4 |
18 |
527 |
Total Working Papers |
23 |
49 |
187 |
13,754 |
65 |
183 |
678 |
40,342 |
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 |
3 |
95 |
0 |
0 |
4 |
185 |
Administrative Dimensions of Tax Reform |
0 |
4 |
6 |
133 |
0 |
12 |
18 |
420 |
An Approach to Metropolitan Governance and Finance |
0 |
0 |
0 |
80 |
0 |
1 |
1 |
164 |
Are global taxes feasible? |
0 |
1 |
1 |
25 |
0 |
3 |
8 |
118 |
CVAT, VIVAT, and Dual VAT: Vertical ``Sharing'' and Interstate Trade |
0 |
0 |
0 |
122 |
0 |
0 |
2 |
418 |
Closing the Gap: Fiscal Imbalances and Intergovernmental Transfers in Developed Federations |
0 |
0 |
5 |
148 |
0 |
0 |
6 |
421 |
Coordinating Federal and Provincial Sales Taxes: Lessons From the Canadian Experience |
0 |
0 |
1 |
26 |
0 |
1 |
4 |
75 |
Decentralization of Intergovernmental Finance in Transition Economies |
0 |
1 |
1 |
20 |
0 |
1 |
4 |
67 |
Developments in Intergovernmental Fiscal Centralization and Decentralization |
0 |
0 |
1 |
1 |
0 |
0 |
1 |
3 |
Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries |
0 |
1 |
6 |
183 |
2 |
8 |
23 |
476 |
Dual VATs and Cross-Border Trade: Two Problems, One Solution? |
0 |
1 |
2 |
189 |
0 |
1 |
8 |
560 |
Décentralisation financière et pays en développement: concepts, mesure et évaluation |
0 |
0 |
0 |
19 |
0 |
0 |
0 |
116 |
E Pluribus unum? Can Fiscal Federalism Reconcile Diversity and Cohesion in Fragmented States? |
0 |
0 |
0 |
13 |
0 |
0 |
1 |
49 |
Editorial |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
8 |
Editorial |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
Federalism and Regional Disparities: A Review Essay |
0 |
0 |
0 |
76 |
0 |
0 |
2 |
266 |
Finances of the Nation: Taxing Consumption in Canada: Rates, Revenues, and Redistribution |
1 |
1 |
2 |
6 |
2 |
2 |
6 |
20 |
Financing Urbanization in Developing Countries by Benefit Taxation: Case Study of Colombia |
0 |
0 |
0 |
5 |
0 |
0 |
1 |
18 |
Fiscal Arrangements for Maintaining an Effective State in Canada |
0 |
0 |
0 |
16 |
0 |
0 |
1 |
80 |
Fiscal Contracting in Latin America |
0 |
2 |
7 |
32 |
0 |
6 |
19 |
111 |
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 |
0 |
0 |
424 |
Income Redistribution through the Fiscal System: The Limits of Knowledge |
0 |
0 |
1 |
94 |
0 |
0 |
2 |
256 |
Intergovernmental Fiscal Transfers: International Lessons for Developing Countries |
3 |
6 |
21 |
404 |
5 |
15 |
45 |
800 |
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 |
1 |
14 |
0 |
0 |
2 |
123 |
Introduction |
0 |
0 |
0 |
4 |
0 |
0 |
0 |
37 |
LOCAL TAXES AND LOCAL EXPENDITURES IN DEVELOPING COUNTRIES: STRENGTHENING THE WICKSELLIAN CONNECTION |
0 |
1 |
1 |
15 |
0 |
2 |
2 |
55 |
Land and Property Taxation in 25 Countries: A Comparative Review |
1 |
1 |
5 |
26 |
1 |
3 |
15 |
84 |
Local Finance and Economic Reform in Eastern Europe |
0 |
0 |
0 |
19 |
0 |
0 |
0 |
62 |
Local Response to Intergovernmental Fiscal Transfers: The Case of Colombia |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
71 |
Mathew, E. T., Agricultural Taxation and Economic Development in India, London, Asia Publishing House, 1968, 204 pp. ($7.50) |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
14 |
Modernizing VATs in Africa by Sijbren Cnossen, Oxford, Oxford University Press, 2019, xv + 350 pp |
1 |
1 |
3 |
17 |
2 |
4 |
8 |
46 |
On Measuring Fiscal Centralization and Fiscal Balance in Federal States |
0 |
0 |
1 |
71 |
0 |
0 |
2 |
178 |
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 |
0 |
0 |
11 |
0 |
1 |
2 |
45 |
Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries |
10 |
20 |
75 |
715 |
26 |
73 |
228 |
2,160 |
Reforming International Taxation: Is the Process the Real Product? |
0 |
0 |
0 |
16 |
0 |
1 |
2 |
70 |
SUBNATIONAL TAXATION IN DEVELOPING COUNTRIES: A REVIEW OF THE LITERATURE |
0 |
0 |
4 |
25 |
1 |
2 |
12 |
98 |
Smart Tax Administration |
2 |
4 |
12 |
102 |
3 |
11 |
29 |
312 |
Societal Institutions and Tax Effort in Developing Countries |
0 |
1 |
4 |
203 |
0 |
4 |
10 |
651 |
THE NEED FOR REGIONAL POLICY IN A COMMON MARKET |
0 |
0 |
0 |
5 |
1 |
1 |
2 |
24 |
Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability |
0 |
1 |
8 |
273 |
0 |
2 |
13 |
826 |
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 |
3 |
7 |
128 |
3 |
4 |
14 |
319 |
Tax Policy in Emerging Countries |
2 |
2 |
6 |
83 |
2 |
5 |
14 |
277 |
Taxation and Decentralization |
0 |
0 |
0 |
73 |
0 |
2 |
3 |
168 |
Taxation and Development |
0 |
0 |
3 |
121 |
0 |
1 |
6 |
297 |
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 |
1 |
2 |
20 |
0 |
1 |
3 |
111 |
Taxation in Papua New Guinea: Backwards to the future? |
0 |
0 |
1 |
24 |
0 |
1 |
2 |
141 |
Taxing Consumption in Jamaica |
0 |
0 |
0 |
26 |
0 |
1 |
1 |
63 |
Taxing tourism in developing countries |
0 |
0 |
3 |
487 |
0 |
2 |
7 |
1,160 |
Technology and Taxation in Developing Countries: From Hand to Mouse |
3 |
3 |
12 |
95 |
8 |
13 |
56 |
338 |
The Corporate Income Tax in Canada: Does its Past Foretell its Future? |
0 |
0 |
2 |
9 |
0 |
1 |
4 |
36 |
The Economic Incidence of Replacing a Retail Sales Tax with a Value-Added Tax: Evidence from Canadian Experience |
0 |
0 |
1 |
40 |
0 |
1 |
3 |
330 |
The GST/HST: Creating an Integrated Sales Tax in a Federal Country |
0 |
0 |
1 |
8 |
0 |
0 |
2 |
45 |
The Impact on Investment of Replacing a Retail Sales Tax With a Value-Added Tax: Evidence From Canadian Experience |
1 |
1 |
7 |
51 |
1 |
4 |
13 |
164 |
The Incidence of Indirect Taxes on Low-Income Households in Jamaica |
0 |
0 |
0 |
9 |
1 |
2 |
3 |
290 |
The Incidence of the Property Tax: Old Wine In New Bottles? |
0 |
0 |
0 |
105 |
0 |
1 |
3 |
219 |
The Income Tax in an Uncertain World: Pillar, Symbol, and Instrument |
0 |
1 |
3 |
11 |
0 |
1 |
4 |
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 |
1 |
2 |
3 |
385 |
The Uneasy Case Against Discriminatory Excise Taxation: Soft Drink Taxes in Ireland |
0 |
0 |
0 |
52 |
0 |
0 |
2 |
141 |
The Value Added Tax: Critique of a Review |
0 |
0 |
0 |
165 |
0 |
1 |
2 |
399 |
The demand for local political autonomy: an individualistic theory |
0 |
0 |
0 |
1 |
0 |
1 |
1 |
11 |
The economic costs of US stock mispricing |
0 |
0 |
0 |
12 |
0 |
0 |
1 |
138 |
The limited role of the personal income tax in developing countries |
0 |
0 |
12 |
279 |
2 |
5 |
47 |
814 |
Threading the Fiscal Labyrinth: Some Issues in Fiscal Decentralization |
0 |
0 |
5 |
71 |
3 |
4 |
20 |
172 |
VAT in a Federal System: Lessons from Canada |
0 |
1 |
2 |
11 |
0 |
1 |
3 |
36 |
Wagner's o Law' of Expanding State Activity |
0 |
0 |
0 |
0 |
1 |
11 |
66 |
2,223 |
Total Journal Articles |
26 |
58 |
238 |
5,281 |
65 |
219 |
768 |
18,483 |