| 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 |
1 |
3 |
14 |
233 |
| A preliminary analysis of intergovernment transfers in Romania |
0 |
0 |
0 |
8 |
1 |
1 |
4 |
119 |
| Are There Trends in Local Finance? A Cautionary Note on Comparative Studies and Normative Models of Local Government Finance |
0 |
0 |
1 |
88 |
2 |
3 |
14 |
255 |
| Are There Trends in Local Finance? A Comparative Look at Data and Normative Models of Local Government Finance |
0 |
0 |
0 |
102 |
1 |
1 |
5 |
199 |
| Asymmetric Fiscal Decentralization: Glue or Solvent? |
0 |
1 |
6 |
444 |
2 |
8 |
24 |
979 |
| Benchmarking Tax Administrations in Developing Countries: A Systemic Approach |
0 |
1 |
4 |
252 |
2 |
7 |
31 |
543 |
| Can GTA Municipalities Raise Property Taxes? An Analysis of Tax Competition and Revenue Hills |
0 |
0 |
1 |
72 |
1 |
2 |
10 |
156 |
| China's Fiscal System: A Work in Progress (2005) |
0 |
1 |
1 |
413 |
2 |
5 |
20 |
1,219 |
| Closing the Gap: Fiscal Imbalaces and Intergovernmental Transfers in Developed Federations |
0 |
0 |
8 |
555 |
0 |
5 |
23 |
1,118 |
| Coping with Change: The Need to Restructure Urban Governance and Finance in India |
0 |
0 |
1 |
45 |
1 |
1 |
9 |
200 |
| Coping with Change: The Need to Restructure Urban Governance and Finance in India |
0 |
0 |
1 |
50 |
1 |
4 |
7 |
173 |
| Decentralisation Financiere et Pays en Developement: Concepts, Mesure et Evaluation |
0 |
0 |
0 |
0 |
1 |
1 |
3 |
856 |
| Decentralization and Infrastructure in Developing Countries: Reconciling Principles and Practice |
1 |
3 |
7 |
58 |
4 |
9 |
27 |
151 |
| Decentralization and Infrastructure: Principles and Practice |
0 |
1 |
2 |
170 |
1 |
7 |
19 |
307 |
| Decentralizing infrastructure: for good or ill? |
0 |
0 |
2 |
418 |
3 |
5 |
19 |
1,481 |
| Designing Tax Policy: Constraints and Objectives in an Open Economy |
0 |
1 |
2 |
393 |
2 |
4 |
13 |
2,165 |
| Décentralisation financière et pays en dévelopement: concepts, mesure et évaluation |
0 |
0 |
1 |
162 |
0 |
1 |
12 |
761 |
| Earmarking in Theory and Korean Practice (2005) |
0 |
2 |
8 |
228 |
1 |
7 |
45 |
618 |
| Expenditure-Based Equalization Transfers |
0 |
0 |
1 |
175 |
3 |
5 |
15 |
417 |
| Financing Social Expenditures in Developing Countries: Payroll or Value Added Taxes? |
0 |
0 |
1 |
146 |
3 |
4 |
10 |
308 |
| Financing local government in Hungary |
0 |
0 |
0 |
155 |
1 |
3 |
7 |
735 |
| Fiscal Decentralization and Decentralizing Tax Administration: Different Questions, Different Answers |
0 |
0 |
1 |
150 |
6 |
10 |
24 |
263 |
| Fiscal Decentralization in Colombia: A Work (Still) in Progress |
0 |
0 |
4 |
131 |
1 |
3 |
19 |
288 |
| Fiscal Flows, Fiscal Balance, and Fiscal Sustainability |
0 |
0 |
3 |
595 |
3 |
8 |
22 |
1,605 |
| Fiscal decentralization and intergovernmental relations in transition economics: toward a systematic framework of analysis |
0 |
0 |
3 |
370 |
2 |
5 |
15 |
1,434 |
| Getting it Right: Financing Urban Development in China |
0 |
1 |
5 |
156 |
1 |
3 |
16 |
381 |
| Global Taxes and International Taxation: Mirage and Reality |
0 |
0 |
0 |
77 |
2 |
3 |
11 |
188 |
| How to Reform the Property Tax: Lessons from around the World |
0 |
1 |
4 |
151 |
4 |
8 |
22 |
289 |
| IMFG@10: The Past, Present, and Future of City Finance and Governance |
0 |
0 |
0 |
5 |
2 |
8 |
19 |
48 |
| Improving Taxpayer Service and Facilitating Compliance in Singapore |
0 |
1 |
2 |
27 |
2 |
3 |
9 |
90 |
| Intergovernmental Fiscal Relations: Universal Principles, Local Applications |
2 |
4 |
17 |
855 |
6 |
10 |
50 |
2,977 |
| Intergovernmental fiscal relations and poverty alleviation in Viet Nam |
0 |
0 |
1 |
119 |
3 |
4 |
10 |
686 |
| Is Decentralization "Glue" or "Solvent" for National Unity? |
0 |
0 |
0 |
125 |
1 |
5 |
16 |
286 |
| Is VAT the Best Way to Impose a General Consumption Tax in Developing Countries |
0 |
0 |
4 |
263 |
2 |
7 |
25 |
669 |
| Is it Really so Hard-To-Tax? The Context and Role of Presumptive Taxes |
0 |
0 |
4 |
60 |
3 |
5 |
19 |
155 |
| Local Taxes and Local Expenditures: Strengthening the Wicksellian Connection |
0 |
0 |
3 |
116 |
5 |
7 |
21 |
288 |
| Merging Municipalities: Is Bigger Better? |
0 |
3 |
9 |
126 |
5 |
19 |
52 |
453 |
| Provincial-Local Equalization in Canada: Time for a Change? |
2 |
3 |
7 |
29 |
5 |
7 |
28 |
71 |
| Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries (2005) |
0 |
1 |
7 |
578 |
4 |
10 |
35 |
1,680 |
| Reforming International Taxation: Is the Process the Real Product? |
1 |
1 |
1 |
80 |
2 |
3 |
9 |
190 |
| Requiem for an Institution: The End of the Indian Planning Commission |
0 |
0 |
0 |
7 |
0 |
3 |
52 |
71 |
| Rethinking Subnational Taxes: A New Look At Tax Assignment |
1 |
1 |
2 |
213 |
3 |
4 |
12 |
663 |
| Smart Tax Administration |
0 |
0 |
3 |
38 |
1 |
3 |
14 |
113 |
| Societal Institutions and Tax Effort in Developing Countries |
0 |
0 |
0 |
111 |
3 |
4 |
9 |
404 |
| Societal Institutions and Tax Effort in Developing Countries |
0 |
0 |
1 |
360 |
2 |
4 |
21 |
1,066 |
| Societal Institutions and Tax Effort in Developing Countries |
0 |
0 |
2 |
72 |
3 |
14 |
31 |
250 |
| Study to quantify and analyse the VAT Gap in the EU-27 Member States |
0 |
0 |
0 |
139 |
6 |
11 |
19 |
334 |
| Subnational Taxation in Large Emerging Countries: BRIC Plus One |
0 |
0 |
1 |
134 |
1 |
2 |
12 |
302 |
| Subnational Taxation in Large Emerging Countries: BRIC Plus One |
0 |
0 |
0 |
66 |
2 |
3 |
14 |
197 |
| Subnational Taxes in Developing Countries: The Way Forward |
1 |
1 |
3 |
77 |
1 |
2 |
12 |
207 |
| Subnational taxation in developing countries: a review of the literature |
2 |
2 |
5 |
257 |
6 |
9 |
31 |
577 |
| TAXING ALCOHOL IN AFRICA: REFLECTIONS AND UPDATES |
1 |
1 |
1 |
51 |
6 |
8 |
11 |
138 |
| Tax Assignment Revisited |
0 |
1 |
2 |
220 |
12 |
14 |
28 |
617 |
| Tax Challenges Facing Developing Countries |
0 |
0 |
0 |
85 |
3 |
4 |
15 |
480 |
| Tax Challenges Facing Developing Countries |
0 |
0 |
0 |
252 |
4 |
8 |
25 |
708 |
| Tax Effort: The Impact of Corruption, Voice and Accountability |
0 |
0 |
0 |
202 |
0 |
1 |
9 |
508 |
| 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 |
6 |
13 |
27 |
232 |
| Tax System Change and the Impact of Tax Research |
0 |
0 |
0 |
122 |
0 |
1 |
2 |
191 |
| Tax challenges facing developing countries |
0 |
0 |
0 |
239 |
1 |
3 |
19 |
552 |
| Tax incentives for foreign investment in Latin America |
0 |
0 |
1 |
9 |
2 |
3 |
6 |
27 |
| Taxation and Decentralization |
0 |
0 |
2 |
33 |
1 |
3 |
7 |
86 |
| Taxation and Development |
2 |
3 |
7 |
56 |
6 |
9 |
28 |
141 |
| Taxation and Development: What Have We Learned from Fifty Years of Research? |
0 |
0 |
1 |
322 |
3 |
9 |
19 |
393 |
| Taxation and Inequality in the Americas: Changing the Fiscal Contract? |
0 |
0 |
1 |
49 |
1 |
5 |
17 |
169 |
| Taxation and Inequality in the Americas: Changing the Fiscal Contract? |
0 |
0 |
0 |
147 |
2 |
6 |
19 |
243 |
| Taxing Business |
0 |
0 |
0 |
12 |
2 |
2 |
7 |
37 |
| Taxing Consumption |
0 |
0 |
0 |
31 |
2 |
4 |
6 |
61 |
| Taxing Consumption in Canada: Rates, Revenues, and Redistribution |
0 |
0 |
4 |
90 |
3 |
5 |
22 |
191 |
| Taxing Consumption in Jamaica:The GCT and the SCT |
0 |
0 |
1 |
125 |
4 |
7 |
13 |
967 |
| Taxing consumption in Jamaica |
0 |
0 |
0 |
96 |
2 |
3 |
7 |
275 |
| The BBLR Approach to tax Reform in Emerging Countries |
0 |
0 |
3 |
121 |
0 |
1 |
10 |
491 |
| The Costs of VAT: A Review of the Literature |
1 |
2 |
2 |
249 |
1 |
2 |
14 |
510 |
| The Costs of VAT: A Review of the Literature |
1 |
1 |
2 |
315 |
5 |
6 |
16 |
1,003 |
| The GST/HST: Creating an Integrated Sales Tax in a Federal Country |
1 |
2 |
4 |
89 |
6 |
15 |
56 |
323 |
| The Personal Income Tax |
1 |
1 |
2 |
50 |
4 |
4 |
8 |
110 |
| The Political Economy of Property Tax Reform |
1 |
1 |
10 |
198 |
8 |
18 |
56 |
342 |
| Tobacco and Alcohol Excise Taxes for Improving Public Health and Revenue Outcomes: Marrying Sin and Virtue? |
0 |
1 |
3 |
77 |
5 |
7 |
23 |
251 |
| Tobacco and alcohol excise taxes for improving public health and revenue outcomes: marrying sin and virtue ? |
0 |
0 |
0 |
79 |
7 |
9 |
17 |
131 |
| Urban Governance and Finance in India |
0 |
0 |
0 |
98 |
0 |
2 |
5 |
387 |
| Urban Governance and Finance in India |
0 |
0 |
0 |
30 |
1 |
2 |
11 |
132 |
| Urban governance and finance in India |
0 |
1 |
1 |
228 |
3 |
12 |
26 |
1,028 |
| VATs in Federal States: Experiences and Emerging Possibilities |
0 |
1 |
2 |
294 |
5 |
7 |
14 |
626 |
| Value Added Tax: Onward and Upward? |
0 |
0 |
1 |
173 |
3 |
6 |
13 |
415 |
| Value-Added Taxes in Developing and Transitional Countries: Lessons and Questions (2005) |
0 |
0 |
2 |
233 |
0 |
0 |
17 |
544 |
| Total Working Papers |
18 |
44 |
191 |
13,951 |
228 |
472 |
1,553 |
41,527 |
| 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 |
1 |
96 |
0 |
0 |
8 |
193 |
| Administrative Dimensions of Tax Reform |
0 |
1 |
3 |
136 |
5 |
11 |
30 |
450 |
| An Approach to Metropolitan Governance and Finance |
1 |
1 |
1 |
81 |
4 |
5 |
11 |
175 |
| Are global taxes feasible? |
0 |
2 |
5 |
30 |
1 |
4 |
24 |
142 |
| CVAT, VIVAT, and Dual VAT: Vertical ``Sharing'' and Interstate Trade |
0 |
0 |
0 |
122 |
2 |
2 |
8 |
426 |
| Closing the Gap: Fiscal Imbalances and Intergovernmental Transfers in Developed Federations |
0 |
0 |
4 |
152 |
1 |
4 |
18 |
439 |
| Coordinating Federal and Provincial Sales Taxes: Lessons From the Canadian Experience |
0 |
0 |
1 |
27 |
1 |
2 |
5 |
80 |
| Decentralization of Intergovernmental Finance in Transition Economies |
0 |
0 |
0 |
20 |
2 |
2 |
6 |
73 |
| Developments in Intergovernmental Fiscal Centralization and Decentralization |
0 |
0 |
0 |
1 |
1 |
3 |
3 |
6 |
| Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries |
1 |
2 |
8 |
191 |
4 |
6 |
28 |
504 |
| Dual VATs and Cross-Border Trade: Two Problems, One Solution? |
1 |
1 |
2 |
191 |
3 |
5 |
16 |
576 |
| Décentralisation financière et pays en développement: concepts, mesure et évaluation |
0 |
0 |
3 |
22 |
2 |
2 |
17 |
133 |
| E Pluribus unum? Can Fiscal Federalism Reconcile Diversity and Cohesion in Fragmented States? |
0 |
0 |
0 |
13 |
2 |
2 |
4 |
53 |
| Editorial |
0 |
0 |
0 |
0 |
2 |
2 |
6 |
7 |
| Editorial |
0 |
0 |
0 |
0 |
2 |
2 |
3 |
11 |
| Federalism and Regional Disparities: A Review Essay |
0 |
0 |
0 |
76 |
2 |
2 |
5 |
271 |
| Finances of the Nation: Taxing Consumption in Canada: Rates, Revenues, and Redistribution |
0 |
0 |
0 |
6 |
2 |
2 |
7 |
27 |
| Financing Urbanization in Developing Countries by Benefit Taxation: Case Study of Colombia |
0 |
0 |
1 |
6 |
0 |
0 |
4 |
22 |
| Fiscal Arrangements for Maintaining an Effective State in Canada |
0 |
0 |
0 |
16 |
5 |
5 |
12 |
92 |
| Fiscal Contracting in Latin America |
2 |
3 |
9 |
41 |
7 |
22 |
68 |
179 |
| INITIAL AND INVESTMENT ALLOWANCES UNDER THE BRITISH INCOME TAX AND COUNTER‐CYCLICAL POLICY |
0 |
0 |
0 |
1 |
0 |
0 |
1 |
26 |
| Income Distribution and Tax Policy in Colombia |
0 |
0 |
0 |
1 |
2 |
2 |
3 |
427 |
| Income Redistribution through the Fiscal System: The Limits of Knowledge |
0 |
0 |
1 |
95 |
1 |
1 |
4 |
260 |
| Intergovernmental Fiscal Transfers: International Lessons for Developing Countries |
3 |
7 |
30 |
434 |
12 |
25 |
97 |
897 |
| 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 |
3 |
3 |
5 |
128 |
| Introduction |
0 |
0 |
0 |
4 |
1 |
1 |
1 |
38 |
| LOCAL TAXES AND LOCAL EXPENDITURES IN DEVELOPING COUNTRIES: STRENGTHENING THE WICKSELLIAN CONNECTION |
0 |
0 |
1 |
16 |
2 |
4 |
12 |
67 |
| Land and Property Taxation in 25 Countries: A Comparative Review |
1 |
1 |
4 |
30 |
6 |
10 |
24 |
108 |
| Local Finance and Economic Reform in Eastern Europe |
0 |
0 |
0 |
19 |
0 |
0 |
5 |
67 |
| Local Response to Intergovernmental Fiscal Transfers: The Case of Colombia |
0 |
0 |
0 |
0 |
1 |
2 |
9 |
80 |
| Mathew, E. T., Agricultural Taxation and Economic Development in India, London, Asia Publishing House, 1968, 204 pp. ($7.50) |
0 |
0 |
1 |
3 |
2 |
2 |
5 |
19 |
| Modernizing VATs in Africa by Sijbren Cnossen, Oxford, Oxford University Press, 2019, xv + 350 pp |
0 |
0 |
1 |
18 |
1 |
2 |
13 |
59 |
| On Measuring Fiscal Centralization and Fiscal Balance in Federal States |
0 |
0 |
0 |
71 |
1 |
3 |
10 |
188 |
| Policy Forum: Equalization and Canada's Fiscal Constitution--The Tie That Binds? |
0 |
0 |
0 |
5 |
2 |
2 |
3 |
34 |
| Put up or shut up: Self-assessment and asymmetric information |
0 |
0 |
0 |
18 |
3 |
3 |
7 |
54 |
| Redesigning Intergovernmental Transfers: A Colombian Example |
0 |
0 |
1 |
12 |
2 |
3 |
6 |
51 |
| Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries |
6 |
17 |
71 |
786 |
26 |
70 |
296 |
2,456 |
| Reflections on Measuring Urban Fiscal Health |
1 |
1 |
1 |
1 |
2 |
2 |
4 |
4 |
| Reforming International Taxation: Is the Process the Real Product? |
0 |
0 |
1 |
17 |
2 |
4 |
12 |
82 |
| SUBNATIONAL TAXATION IN DEVELOPING COUNTRIES: A REVIEW OF THE LITERATURE |
3 |
3 |
5 |
30 |
5 |
7 |
17 |
115 |
| Smart Tax Administration |
0 |
2 |
11 |
113 |
4 |
12 |
54 |
366 |
| Societal Institutions and Tax Effort in Developing Countries |
0 |
0 |
4 |
207 |
3 |
5 |
19 |
670 |
| THE NEED FOR REGIONAL POLICY IN A COMMON MARKET |
0 |
0 |
0 |
5 |
1 |
1 |
2 |
26 |
| Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability |
1 |
4 |
4 |
277 |
6 |
13 |
27 |
853 |
| Tax Harmonization and Federal Finance: A Perspective on Recent Canadian Discussion |
0 |
0 |
0 |
21 |
1 |
2 |
7 |
130 |
| Tax Policy in Developing Countries: Looking Back—and Forward |
1 |
1 |
15 |
143 |
3 |
7 |
36 |
355 |
| Tax Policy in Emerging Countries |
2 |
4 |
14 |
97 |
6 |
11 |
41 |
318 |
| Taxation and Decentralization |
0 |
0 |
2 |
75 |
3 |
5 |
15 |
183 |
| Taxation and Development |
1 |
1 |
1 |
122 |
3 |
5 |
20 |
317 |
| 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 |
0 |
20 |
2 |
2 |
5 |
116 |
| Taxation in Papua New Guinea: Backwards to the future? |
0 |
0 |
0 |
24 |
1 |
1 |
5 |
146 |
| Taxing Consumption in Jamaica |
0 |
0 |
0 |
26 |
1 |
1 |
9 |
72 |
| Taxing tourism in developing countries |
0 |
1 |
3 |
490 |
1 |
4 |
14 |
1,174 |
| Technology and Taxation in Developing Countries: From Hand to Mouse |
0 |
1 |
11 |
106 |
5 |
24 |
76 |
414 |
| The Corporate Income Tax in Canada: Does its Past Foretell its Future? |
0 |
0 |
0 |
9 |
2 |
2 |
9 |
45 |
| The Economic Incidence of Replacing a Retail Sales Tax with a Value-Added Tax: Evidence from Canadian Experience |
0 |
0 |
3 |
43 |
5 |
7 |
20 |
350 |
| The GST/HST: Creating an Integrated Sales Tax in a Federal Country |
0 |
0 |
2 |
10 |
3 |
6 |
18 |
63 |
| The Impact on Investment of Replacing a Retail Sales Tax With a Value-Added Tax: Evidence From Canadian Experience |
0 |
0 |
6 |
57 |
5 |
6 |
24 |
188 |
| The Incidence of Indirect Taxes on Low-Income Households in Jamaica |
0 |
0 |
0 |
9 |
6 |
7 |
10 |
300 |
| The Incidence of the Property Tax: Old Wine In New Bottles? |
0 |
0 |
0 |
105 |
1 |
1 |
8 |
227 |
| The Income Tax in an Uncertain World: Pillar, Symbol, and Instrument |
0 |
0 |
0 |
11 |
1 |
1 |
3 |
37 |
| The Public Finances and the Technological Revolution: Comments |
0 |
0 |
0 |
0 |
4 |
4 |
5 |
39 |
| The Taxation of Personal Wealth in International Perspective |
2 |
2 |
2 |
151 |
4 |
5 |
12 |
397 |
| The Uneasy Case Against Discriminatory Excise Taxation: Soft Drink Taxes in Ireland |
0 |
0 |
0 |
52 |
0 |
0 |
6 |
147 |
| The Value Added Tax: Critique of a Review |
0 |
0 |
1 |
166 |
0 |
1 |
6 |
405 |
| The demand for local political autonomy: an individualistic theory |
0 |
0 |
0 |
1 |
2 |
3 |
4 |
15 |
| The economic costs of US stock mispricing |
0 |
0 |
0 |
12 |
3 |
4 |
9 |
147 |
| The limited role of the personal income tax in developing countries |
0 |
0 |
4 |
283 |
5 |
8 |
41 |
855 |
| Threading the Fiscal Labyrinth: Some Issues in Fiscal Decentralization |
0 |
0 |
1 |
72 |
2 |
4 |
26 |
198 |
| VAT in a Federal System: Lessons from Canada |
0 |
1 |
1 |
12 |
1 |
6 |
14 |
50 |
| Wagner's o Law' of Expanding State Activity |
0 |
0 |
0 |
0 |
3 |
10 |
56 |
2,279 |
| Total Journal Articles |
26 |
56 |
240 |
5,521 |
209 |
397 |
1,418 |
19,901 |