| Working Paper |
File Downloads |
Abstract Views |
| Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
| "Sizing" the problem of the Hard-to-Tax |
0 |
0 |
1 |
91 |
0 |
2 |
6 |
229 |
| A Behavioral Local Public Finance Perspective on the Renter’s Illusion Hypothesis |
0 |
0 |
0 |
93 |
0 |
3 |
4 |
176 |
| A General Equilibrium Model of Value Added Tax Evasion: An Application to Pakistan |
0 |
1 |
4 |
26 |
0 |
1 |
9 |
64 |
| A General Model for the Distribution of Public Investment among Jurisdictions |
0 |
3 |
5 |
5 |
0 |
14 |
18 |
18 |
| A Long-term Perspective on the Fiscal Decentralization Revolution: Lessons and Future Challenges |
6 |
13 |
13 |
13 |
8 |
21 |
21 |
21 |
| A Methodological Note on the Reform of Equalization Transfers in the Russian Federation |
1 |
1 |
1 |
50 |
1 |
1 |
1 |
134 |
| A Superior Instrument for the Role of Institutional Quality on Economic Development |
0 |
0 |
1 |
102 |
1 |
2 |
4 |
156 |
| A Theoretical Rationale for the Fiscal Gap Model of Equalization Transfers |
0 |
0 |
0 |
47 |
0 |
0 |
3 |
130 |
| A Treaties on Public Finance in China |
0 |
0 |
1 |
103 |
1 |
1 |
2 |
409 |
| Adapting Fiscal Decentralization Design to Combat Climate Change |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
| Adapting Fiscal Decentralization Design to Combat Climate Change |
1 |
1 |
3 |
60 |
1 |
2 |
13 |
126 |
| An Analysis of Alternative Measures of Fiscal Capacity for Regions of the Russian Federation |
0 |
0 |
0 |
145 |
0 |
0 |
2 |
482 |
| An Analysis of Indonesia's Transfer System: Recent Performance and Future Prospects |
0 |
3 |
4 |
362 |
1 |
4 |
9 |
849 |
| An Assessment of Fiscal Decentralization in Macedonia |
0 |
0 |
0 |
142 |
0 |
0 |
0 |
360 |
| An International Perspective on the Determinants of Local Government Fragmentation |
0 |
0 |
0 |
52 |
1 |
1 |
2 |
196 |
| An International Perspective on the Determinants of Local Government Fragmentation |
0 |
0 |
0 |
52 |
0 |
0 |
1 |
167 |
| Are Government Policies More Important Than Taxation in Attracting FDI |
0 |
0 |
0 |
93 |
0 |
0 |
1 |
307 |
| Are Government Policies More Important Than Taxation in Attracting FDI? |
0 |
1 |
2 |
146 |
1 |
2 |
5 |
464 |
| Asymmetric Federalism in Russia: Cure or Poison? |
1 |
1 |
3 |
570 |
1 |
3 |
16 |
2,217 |
| Asymmetric Financial Indexation and Speculative Rational Price Bubbles in the Housing Market |
0 |
0 |
1 |
6 |
0 |
0 |
6 |
16 |
| Attracting FDI: Are Other Government Policies More Important than Taxation in Attracting FDI? |
0 |
0 |
1 |
843 |
1 |
2 |
4 |
2,908 |
| Budget Policy and Income Distribution |
0 |
0 |
2 |
148 |
1 |
1 |
6 |
406 |
| Budgeting and Fiscal Management in Transitional Economies |
1 |
1 |
4 |
223 |
2 |
2 |
6 |
823 |
| Can Prepopulated Tax Returns Enhance Tax Compliance? The Effects of the Spanish Renta Web Initiative from a Sociology of Taxation Perspective |
0 |
0 |
3 |
41 |
0 |
1 |
9 |
85 |
| Capital Infrastructure and Equity Objectives in Decentralized Systems |
1 |
1 |
2 |
49 |
1 |
2 |
3 |
119 |
| Capital Transfers and Equalization: An Application to Spanish Regions |
0 |
0 |
2 |
100 |
0 |
1 |
3 |
245 |
| Choosing between Centralized and Decentralized Models of Tax Administration (2005) |
0 |
0 |
3 |
364 |
0 |
0 |
12 |
1,067 |
| Climate Change Strategy and India's Federalism |
0 |
1 |
13 |
26 |
0 |
1 |
35 |
57 |
| Contract Enforcement, Institutional Stability, and the Level and Maturity of International Debt |
0 |
1 |
1 |
90 |
0 |
1 |
1 |
411 |
| Corruption and Firm Tax Evasion |
1 |
1 |
1 |
173 |
3 |
9 |
28 |
361 |
| Corruption and Firm Tax Evasion |
0 |
0 |
6 |
148 |
1 |
4 |
36 |
485 |
| Country Performance during the Covid-19 Pandemic: Externalities, Coordination and the Role of Institutions |
0 |
0 |
0 |
27 |
0 |
0 |
0 |
86 |
| Country performance during the Covid-19 pandemic: Externalities, coordination and the role of institutions |
0 |
0 |
1 |
44 |
0 |
0 |
3 |
313 |
| Cross Cultural Comparisions of Tax Compliance Behavior |
0 |
1 |
9 |
491 |
0 |
3 |
17 |
1,205 |
| DECENTRALIZATION AND INFRASTRUCTURE: FROM GAPS TO SOLUTIONS |
0 |
0 |
5 |
285 |
1 |
1 |
10 |
599 |
| Decentralization Measures Revisited |
0 |
2 |
7 |
261 |
0 |
8 |
18 |
632 |
| Decentralized Governance and Preferences for Public Goods |
0 |
0 |
0 |
96 |
0 |
1 |
3 |
314 |
| Decentralizing Egypt: Not Just Another Economic Reform |
0 |
0 |
0 |
152 |
0 |
1 |
5 |
377 |
| Descentralización en Latinoamérica desde una perspectiva de países pequeños: Bolivia, El Salvador, Ecuador y Nicaragua |
0 |
0 |
1 |
572 |
1 |
2 |
7 |
1,772 |
| Designing Intergovernmental Equalization Transfers with Imperfect Data: Concepts, Practices, and Lessons |
0 |
0 |
4 |
281 |
0 |
0 |
4 |
531 |
| Designing the Local Government Enhancement Fund for the Philippines |
0 |
0 |
2 |
74 |
0 |
2 |
19 |
307 |
| Developing the institutional framework for intergovernmental fiscal relations in decentralizing LDCs |
0 |
1 |
1 |
173 |
1 |
2 |
4 |
438 |
| Devolution in the U.S. Welfare Reform: Divergence and Degradation in State Benefits |
0 |
0 |
0 |
2 |
1 |
1 |
3 |
16 |
| Direct versus Indirect Taxation: Trends, Theory and Economic Significance |
0 |
2 |
7 |
396 |
0 |
3 |
11 |
958 |
| Direct versus Indirect Taxation: Trends, Theory and Economic Significance |
1 |
2 |
6 |
359 |
2 |
5 |
24 |
1,019 |
| Do Companies View Bribes as a Tax? Evidence on the Trade-off between Corporate Taxes and Corruption in the Location of FDI |
0 |
0 |
0 |
70 |
0 |
0 |
2 |
205 |
| Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation |
0 |
0 |
0 |
180 |
0 |
0 |
1 |
529 |
| Effects of Culture on Tax Compliance: A Cross Check of Experimental and Survey Evidence |
0 |
0 |
0 |
338 |
0 |
0 |
2 |
961 |
| Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence |
0 |
0 |
1 |
23 |
1 |
4 |
5 |
104 |
| Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence |
0 |
0 |
0 |
240 |
0 |
3 |
9 |
662 |
| Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence |
0 |
0 |
0 |
228 |
1 |
1 |
8 |
567 |
| Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence (2005) |
0 |
0 |
2 |
275 |
1 |
2 |
10 |
669 |
| Effects of culture on tax compliance: A cross check of experimental and survey evidence |
0 |
1 |
1 |
183 |
0 |
1 |
3 |
508 |
| Efficiency Cost of Fiscal Equalization: The Case of Belarus |
0 |
0 |
0 |
80 |
0 |
0 |
1 |
161 |
| Efficiency Effects of Mexico's Tax Reform On Corporate Capital Investment |
0 |
0 |
0 |
103 |
0 |
0 |
0 |
445 |
| El papel de los impuestos propios en la financiación autonómica: Lecciones de la experiencia internaciona |
0 |
0 |
0 |
12 |
0 |
1 |
1 |
33 |
| El tamaño importa: la estructura vertical de gobierno y la gestión del gasto público local |
0 |
0 |
1 |
3 |
0 |
0 |
2 |
21 |
| Electoral Accountability and Fiscal Federalism: The Case of Peru |
0 |
0 |
2 |
19 |
0 |
1 |
5 |
61 |
| Equalization Transfers in Romania: Current System and Proposals for Reform |
0 |
0 |
1 |
80 |
1 |
1 |
3 |
223 |
| Estonia: Fiscal Management and the Budget Process |
2 |
2 |
3 |
303 |
2 |
2 |
5 |
888 |
| Evidence on Economies of Scale in Local Public Service Provision: A Meta-Analysis |
1 |
1 |
2 |
41 |
2 |
4 |
12 |
209 |
| Evidence on economies of scale in local public service provision: a meta-analysis |
0 |
0 |
0 |
24 |
1 |
1 |
4 |
54 |
| Expenditure Assignments in China |
0 |
0 |
0 |
72 |
0 |
0 |
0 |
276 |
| Expenditure Assignments in China: Challenges and Policy Options, Public Finance |
0 |
0 |
0 |
56 |
0 |
0 |
1 |
254 |
| Experimental Evidence for Tax Policy Design (2005) |
0 |
0 |
1 |
107 |
0 |
0 |
2 |
266 |
| Explaining Property Tax Collections in Developing Countries: The Case of Latin America |
0 |
0 |
4 |
163 |
0 |
0 |
10 |
362 |
| Extreme Events and the Resilience of Decentralized Governance |
0 |
3 |
8 |
51 |
2 |
8 |
23 |
42 |
| Extreme events and the resilience of decentralized governance |
0 |
1 |
3 |
16 |
0 |
1 |
7 |
56 |
| FISCAL DECENTRALIZATION, MACROSTABILITY AND GROWTH |
0 |
0 |
0 |
150 |
0 |
1 |
2 |
408 |
| Falling Short: Intergovernmental Transfers in China |
0 |
0 |
0 |
84 |
1 |
2 |
4 |
193 |
| Fiscal Capacity: An Overview of Concepts and Measurements Issues and Their Applicability in the Russian Federation |
1 |
1 |
2 |
135 |
1 |
1 |
10 |
433 |
| Fiscal Competition versus Fiscal Harmonization: A Review of the Arguments |
0 |
0 |
0 |
137 |
0 |
2 |
12 |
291 |
| Fiscal Decentralization and Economic Growth |
2 |
2 |
5 |
366 |
2 |
7 |
21 |
901 |
| Fiscal Decentralization and Economic Growth: A Comparative Study of China and India (2005) |
0 |
0 |
0 |
724 |
0 |
0 |
6 |
1,864 |
| Fiscal Decentralization and Interregional Capital Misallocation: Evidence from China |
0 |
0 |
2 |
71 |
0 |
1 |
3 |
89 |
| Fiscal Decentralization and Public Infrastructure Maintenance Expenditures: A Cross-Country Panel Analysis |
0 |
2 |
7 |
15 |
0 |
4 |
12 |
28 |
| Fiscal Decentralization and Public R&D Policy: A Country Panel Analysis |
0 |
0 |
1 |
53 |
0 |
0 |
3 |
148 |
| Fiscal Decentralization and Public R&D Policy: A Country Panel Analysis |
0 |
0 |
1 |
48 |
0 |
0 |
1 |
141 |
| Fiscal Decentralization and Public Sector Employment: A Cross-Country Analysis |
0 |
0 |
0 |
222 |
0 |
0 |
3 |
451 |
| Fiscal Decentralization and Structural versus Cyclical Unemployment Levels |
0 |
0 |
1 |
20 |
3 |
3 |
25 |
75 |
| Fiscal Decentralization and The Functional Composition of Public Expenditures (2005) |
0 |
0 |
0 |
750 |
0 |
2 |
6 |
1,634 |
| Fiscal Decentralization in Peru: A Perspective on Recent Developments and Future Challenges |
0 |
0 |
1 |
105 |
0 |
1 |
6 |
287 |
| Fiscal Decentralization in the People’s Democratic Republic of Lao |
0 |
0 |
3 |
96 |
1 |
1 |
7 |
251 |
| Fiscal Decentralization in the Russian Federation During the Transition |
0 |
0 |
0 |
90 |
0 |
0 |
1 |
299 |
| Fiscal Decentralization, Equalization, and Intra-Provincial Inequality in China |
0 |
0 |
0 |
145 |
0 |
0 |
0 |
276 |
| Fiscal Decentralization,Macrostability, and Growth (2005) |
0 |
0 |
1 |
322 |
0 |
1 |
4 |
628 |
| Fiscal Federalism and Economic Reform in China |
0 |
0 |
0 |
708 |
0 |
1 |
1 |
1,774 |
| Fiscal Perspective of State Rescaling |
0 |
0 |
0 |
55 |
0 |
0 |
0 |
171 |
| Fiscal Stability during the Great Recession: Putting Decentralization Design to the Test |
0 |
1 |
3 |
35 |
0 |
1 |
3 |
83 |
| Fiscal stability during the great recesion: Putting decentralization design to the test |
0 |
1 |
2 |
61 |
0 |
1 |
3 |
194 |
| Frozen In Time: Rethinking the Poltical Economy of Decentralization: How Elections and Parties Shape the Provision of Local Public Goods |
0 |
0 |
1 |
71 |
1 |
1 |
2 |
88 |
| Frozen In Time: The Much Needed Reform Of Expenditures Assignments In China |
0 |
0 |
0 |
38 |
0 |
0 |
4 |
100 |
| Government Fiscal Policies and Redistribution in Asian Countries |
0 |
0 |
0 |
147 |
1 |
3 |
5 |
328 |
| Government Fiscal Policies and Redistribution in Asian Countries |
0 |
0 |
0 |
0 |
0 |
0 |
5 |
69 |
| Growth and Equity Tradeoff in Decentralization Policy: China's Experience |
0 |
0 |
3 |
603 |
0 |
1 |
6 |
1,722 |
| Housing Bubbles and Zoning Corruption: Evidence from Greece and Spain |
0 |
0 |
2 |
51 |
1 |
5 |
17 |
269 |
| How Well Do Subnational Borrowing Regulations Work? |
0 |
0 |
1 |
11 |
2 |
2 |
4 |
61 |
| How Well Do Subnational Borrowing Regulations Work? |
0 |
0 |
2 |
91 |
1 |
2 |
6 |
180 |
| IMF Conditionality and Objections: The Russian Case |
0 |
0 |
0 |
117 |
0 |
1 |
1 |
442 |
| IMF Lending, Maturity of International Debt and Moral Hazard |
0 |
0 |
1 |
403 |
0 |
1 |
3 |
1,338 |
| INTER-JURISDICTIONAL TAX COMPETITION IN CHINA |
0 |
0 |
0 |
116 |
0 |
0 |
0 |
267 |
| Identifying and Disentangling the Impact of Fiscal Decentralization on Economic Growth |
0 |
0 |
4 |
119 |
0 |
1 |
7 |
313 |
| Identifying and Disentangling the Impact of Fiscal Decentralization on Economic Growth |
0 |
0 |
2 |
7 |
0 |
0 |
10 |
34 |
| India: Fiscal Condition of the States, International Experience,and Options for Reform: Volume 1 (2005) |
0 |
0 |
1 |
225 |
0 |
1 |
8 |
1,206 |
| India: Fiscal Condition of the States, International Experience,and Options for Reform: Volume 2 (2005) |
0 |
0 |
0 |
158 |
0 |
0 |
3 |
550 |
| Intergovernmental Fiscal Relations in Romania: Challenges and Options for Reform |
0 |
0 |
0 |
55 |
0 |
1 |
1 |
170 |
| Intergovernmental Fiscal Relations in Vietnam |
0 |
1 |
1 |
180 |
0 |
1 |
3 |
473 |
| Intergovernmental Transfers in Latin America: A Policy Reform Perspective |
0 |
0 |
1 |
98 |
0 |
0 |
3 |
216 |
| International Debt Forgiveness: Who Gets Picked and Its Effect On The Tax Effort Of Developing Countries |
0 |
0 |
0 |
51 |
1 |
2 |
3 |
214 |
| Intra-Regional Equalization & Growth in Russia |
0 |
0 |
0 |
85 |
0 |
0 |
1 |
185 |
| La reforma de la financiación autonómica / The reform of autonomous communities financing |
0 |
1 |
1 |
4 |
0 |
2 |
2 |
21 |
| Lifetime Survivor Pensions of Daughters of Military Personnel and Educational Choices in Brazil |
0 |
0 |
24 |
24 |
1 |
5 |
37 |
37 |
| Linking expenditure assignments and intergovernmental grants in Indonesia |
1 |
1 |
1 |
125 |
1 |
1 |
1 |
296 |
| Local Government Reform in Tanzania: Considerations for the Development of a System of Formula-Based Grants |
1 |
1 |
8 |
651 |
2 |
3 |
53 |
3,818 |
| Local Public Finance in China: Challenges and Policy Options |
0 |
0 |
0 |
22 |
0 |
0 |
2 |
145 |
| Local Public Finance in China: Expenditure Responsibilities of Local Governments |
0 |
0 |
0 |
49 |
0 |
1 |
3 |
176 |
| Local Public Finance in China: Intergovernmental transfers |
0 |
0 |
0 |
32 |
1 |
2 |
2 |
165 |
| Local Public Finance in China: Policy Options |
0 |
0 |
0 |
13 |
0 |
0 |
0 |
100 |
| Local Public Finance in China: Revenues of Local Governments |
0 |
0 |
0 |
12 |
0 |
0 |
1 |
125 |
| Local Public Finance in China: The performance of China's decentralization system |
0 |
0 |
0 |
24 |
0 |
0 |
0 |
134 |
| Making Decentralization Work: The Case of Russia, Ukraine, and Kazakhstan |
0 |
0 |
0 |
217 |
0 |
0 |
1 |
686 |
| Making Fiscal Decentralization Work in Vietnam |
0 |
0 |
0 |
326 |
0 |
2 |
9 |
823 |
| Making Fiscal Decentralization Work in Vietnam (2005) |
0 |
0 |
2 |
325 |
0 |
0 |
2 |
832 |
| Measuring tax effort: Does the estimation approach matter and should effort be linked to expenditure goals? |
2 |
2 |
6 |
237 |
2 |
3 |
12 |
467 |
| Mexico: An Evaluation of the Main Features of the Tax System |
0 |
0 |
3 |
1,361 |
1 |
2 |
19 |
6,804 |
| Multi-Year Budgeting: A Review of International Practices and Lessons for Developing and Transitional Economies |
0 |
0 |
1 |
471 |
0 |
2 |
10 |
1,134 |
| Multiple Modes of Tax Evasion: Theory and Evidence from the TCMP |
0 |
0 |
2 |
568 |
0 |
1 |
10 |
1,577 |
| Municipal Finances in Latin America: Features, Issues, and Prospects |
0 |
0 |
0 |
89 |
0 |
0 |
0 |
149 |
| Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia |
0 |
0 |
0 |
265 |
0 |
2 |
5 |
1,189 |
| Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia |
0 |
0 |
0 |
145 |
6 |
7 |
11 |
658 |
| Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia |
0 |
0 |
2 |
133 |
3 |
4 |
13 |
658 |
| Myth and Reality of Flat Tax Reform: Tax Evasion and Real Side Response of Russian Households |
0 |
0 |
0 |
35 |
0 |
3 |
3 |
171 |
| NAFTA and Mexico's Tax Policy Reform |
0 |
0 |
0 |
394 |
8 |
9 |
10 |
2,297 |
| On the Effects of Intergovernmental Grants: A Survey |
0 |
0 |
4 |
40 |
2 |
2 |
14 |
54 |
| On the Use of Budgetary Norms as a Tool for Fiscal Management |
0 |
0 |
0 |
206 |
0 |
1 |
1 |
598 |
| On the effects of intergovernmental grants: a survey |
0 |
1 |
5 |
30 |
0 |
3 |
15 |
78 |
| Pakistan Tax Policy Report: Tapping Tax Bases for Development |
1 |
1 |
1 |
249 |
1 |
1 |
7 |
507 |
| Pakistan: A Preliminary Assessment of the Federal Tax System |
1 |
1 |
2 |
487 |
1 |
1 |
3 |
1,256 |
| Pocketing and Deceiving: The Behavior of Agency in a Donor - Delivery Agency - Recipient Organization |
0 |
0 |
0 |
19 |
0 |
0 |
1 |
113 |
| Political Decentralization and Corruption: Exploring the Conditional Role of Parties |
0 |
1 |
1 |
22 |
0 |
1 |
5 |
68 |
| Political Institutions and Federalism: A “Strong” Decentralization Theorem |
0 |
0 |
2 |
56 |
1 |
2 |
5 |
151 |
| Political institutions and federalism: a “strong” decentralization theorem |
0 |
0 |
1 |
62 |
0 |
0 |
3 |
143 |
| Politicians, bureaucrats, and tax morale: What shapes tax compliance attitudes? |
0 |
1 |
2 |
133 |
0 |
1 |
6 |
235 |
| Principios Para Una Estrategia De Descentralizacirn Fiscal En Nicaragua |
0 |
0 |
0 |
7 |
0 |
0 |
0 |
99 |
| Public Input Competition under Stackelberg Equilibrium: A Note |
0 |
0 |
0 |
38 |
0 |
0 |
0 |
126 |
| Public Input Competition, Stackelberg Equilibrium and Optimality |
0 |
0 |
0 |
65 |
0 |
0 |
0 |
210 |
| Public Policies and FDI Location: Differences Between Developing and Developed Countries |
0 |
0 |
3 |
232 |
0 |
3 |
15 |
777 |
| Public Policies and FDI Location: Differences between Developing and Developed Countries |
0 |
0 |
0 |
133 |
1 |
1 |
1 |
705 |
| Public Policies and FDI Location: Differences between Developing and Developed Countries |
0 |
0 |
0 |
191 |
2 |
2 |
4 |
1,024 |
| Public input competition under Stackelberg equilibrium: A note |
0 |
0 |
0 |
31 |
0 |
0 |
1 |
123 |
| Re-designing Equalization Transfers: An Application to South Africa's Provincial Equitable Share |
0 |
0 |
1 |
39 |
0 |
0 |
1 |
115 |
| Reexamining The Determinants Of Fiscal Decentralization: What Is The Role Of Geography? |
0 |
0 |
0 |
209 |
0 |
1 |
6 |
529 |
| Reforming Intergovernmental Fiscal Relations in the Czech Republic |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
9 |
| Regional-Local Dimension of Russia's Fiscal Equalization |
0 |
0 |
0 |
116 |
0 |
0 |
2 |
310 |
| Reigning in Provincial Fiscal 'Owners': Decentralization in Lao P.D.R |
0 |
0 |
0 |
88 |
0 |
0 |
5 |
329 |
| Rethinking the Political Economy of Decentralization: How Elections and Parties Shape the Provision of Local Public Goods |
0 |
0 |
0 |
110 |
3 |
4 |
21 |
248 |
| Rethinking the political economy of decentralization: how elections and parties shape the provision of local public goods |
0 |
0 |
0 |
122 |
1 |
4 |
9 |
178 |
| Revenue Assignments in the Practice of Fiscal Decentralization |
0 |
0 |
1 |
151 |
0 |
0 |
3 |
319 |
| Risk Tolerance, Self-Interest, and Social Preferences |
0 |
0 |
4 |
153 |
0 |
0 |
5 |
451 |
| Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition |
1 |
2 |
2 |
193 |
1 |
3 |
5 |
615 |
| Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005) |
0 |
0 |
2 |
122 |
0 |
3 |
13 |
441 |
| Sequencing fiscal decentralization |
0 |
1 |
2 |
358 |
0 |
4 |
20 |
853 |
| 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 |
1 |
2 |
11 |
1,042 |
| Societal Institutions and Tax Effort in Developing Countries |
0 |
1 |
2 |
70 |
0 |
2 |
5 |
219 |
| South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform |
0 |
0 |
1 |
190 |
0 |
0 |
2 |
572 |
| Sub-national Revenue Mobilization in Peru |
0 |
0 |
1 |
75 |
0 |
0 |
2 |
204 |
| Sub-national Revenue Mobilization in Peru |
0 |
0 |
0 |
20 |
0 |
0 |
1 |
114 |
| Sub-national Revenue Mobilization in Peru |
0 |
0 |
0 |
4 |
0 |
0 |
3 |
46 |
| Subnational Government Debt Governance: Lessons from Non-Asian Emerging Economies |
0 |
0 |
6 |
50 |
0 |
1 |
12 |
187 |
| Subnational Government Structure and Intergovernmental Fiscal Relations |
0 |
2 |
3 |
217 |
1 |
4 |
8 |
507 |
| Successful Tax Reforms in the Recent International Experience: Lessons in Political Economy and the Nuts and Bolts of Increasing Country Tax Revenue Effort |
1 |
1 |
13 |
44 |
2 |
4 |
25 |
78 |
| Sustainable Development and the Optimal Level of Fiscal Expenditure Decentralization |
0 |
0 |
1 |
24 |
0 |
0 |
6 |
73 |
| Tax Effort: The Impact of Corruption, Voice and Accountability |
0 |
0 |
0 |
202 |
0 |
0 |
8 |
499 |
| Tax Morale and Tax Evasion in Latin America |
0 |
0 |
2 |
278 |
0 |
1 |
18 |
717 |
| Tax Morale and Tax Evasion in Latin American Countries |
0 |
0 |
6 |
170 |
0 |
5 |
35 |
428 |
| Tax Policy Design in The Presence of Social Preferences: Some Experimental Evidence |
0 |
0 |
1 |
117 |
0 |
0 |
2 |
374 |
| Tax Reform in The Tax Reform Experiment in Transitional Countries |
0 |
0 |
1 |
257 |
2 |
2 |
6 |
618 |
| Tax Reform in Transition Economies: Experiences and Lessons |
0 |
0 |
0 |
266 |
0 |
0 |
2 |
648 |
| Tax Revenue Management and Reform in the Digital Era in Developing and Developed Countries |
0 |
0 |
11 |
82 |
1 |
1 |
24 |
150 |
| Tax Structure in Latin America: Its Impact on the Real Economy and Compliance |
0 |
0 |
1 |
107 |
0 |
0 |
1 |
209 |
| Tax Systems in Transition Economics |
0 |
0 |
0 |
209 |
0 |
0 |
5 |
594 |
| Tax policy design in the presence of social preferences: some experimental evidence |
0 |
0 |
0 |
97 |
0 |
0 |
1 |
343 |
| Tax structure in Latin America: its impact on the real economy and compliance |
0 |
0 |
0 |
1 |
0 |
0 |
2 |
21 |
| Taxation and Economic Growth in Latin America |
0 |
0 |
4 |
54 |
0 |
0 |
29 |
167 |
| Technical Note on the Methodology for the Allocation of Intergovernmental Grants in the Republic of Belarus |
0 |
0 |
0 |
3 |
1 |
1 |
1 |
24 |
| The Assignment of the Property Tax: Should Developing Countries Follow the Conventional Wisdom? |
0 |
0 |
3 |
153 |
0 |
1 |
7 |
476 |
| The Consequences of Fiscal Decentralization on Poverty and Income Inequality |
0 |
0 |
5 |
762 |
2 |
4 |
23 |
1,477 |
| The Determinants of Tax Morale in Pakistan |
0 |
1 |
2 |
106 |
3 |
4 |
11 |
296 |
| The Determinants of the Incidence of Intergovernmental Grants: A Survey of the International Experience (2005) |
0 |
0 |
1 |
260 |
0 |
0 |
2 |
673 |
| The Distributional Effects of Devolution in the U.S. Welfare Reform |
0 |
0 |
0 |
9 |
1 |
3 |
3 |
26 |
| The Effect of Crises on Fiscal and Political Recentralization: Large-Panel Evidence |
0 |
1 |
5 |
27 |
0 |
3 |
10 |
84 |
| The Effects of Media Campaigns on Individual Attitudes towards Tax Compliance; Quasi-experimental Evidence from Survey Data in Pakistan |
0 |
1 |
6 |
46 |
1 |
5 |
20 |
143 |
| The Evolution of Tax Morale in Modern Spain |
0 |
0 |
1 |
59 |
0 |
0 |
19 |
250 |
| The Evolution of Tax Morale in Modern Spain |
0 |
0 |
0 |
83 |
0 |
0 |
0 |
242 |
| The Evolution of Tax Morale in Modern Spain (2005) |
0 |
0 |
1 |
107 |
0 |
0 |
3 |
419 |
| The Growth-Inequality Tradeo in the Design of Tax Structure: Evidence from a Large Panel of Countries |
0 |
0 |
0 |
54 |
0 |
2 |
3 |
171 |
| The Impact of Budgets on the Poor: Tax and Benefit |
1 |
2 |
8 |
606 |
4 |
7 |
42 |
2,835 |
| The Impact of Fiscal Decentralization on Climate Change and the Mediating Role of Political Institutions |
3 |
10 |
10 |
10 |
4 |
29 |
29 |
29 |
| The Impact of Fiscal Decentralization: A Survey |
0 |
1 |
5 |
312 |
1 |
4 |
17 |
967 |
| The Impact of Fiscal Decentralization: A Survey |
0 |
1 |
3 |
172 |
0 |
1 |
10 |
294 |
| The Impact of Fiscal Decentralization: A Survey |
0 |
0 |
0 |
23 |
0 |
2 |
8 |
136 |
| The Impact of Media Campaigns on Tax Filing: Quasi-Experimental Evidence from Pakistan |
0 |
0 |
1 |
34 |
0 |
0 |
1 |
83 |
| The Impact of Plastic Money Use on VAT Compliance: Evidence from EU Countries |
0 |
0 |
0 |
66 |
1 |
1 |
3 |
148 |
| The Impact of Tax and Expenditure Policies on Income Distribution: Evidence from a Large Panel of Countries |
0 |
1 |
3 |
300 |
1 |
8 |
18 |
912 |
| The Long and Winding Road to Local Fiscal Equity in the United States: A Fifty Year Retrospective |
0 |
0 |
0 |
57 |
0 |
0 |
2 |
143 |
| The Municipal Transfer System in Nicaragua: Evaluation and Proposals for Reform |
0 |
0 |
1 |
54 |
0 |
0 |
1 |
163 |
| The Municipal Transfer System in Nicaragua:Evaluation and Proposals for Reform |
0 |
0 |
0 |
114 |
0 |
0 |
2 |
345 |
| The Politics of Fiscal Federalism: Building a Stronger Decentralization Theorem |
0 |
0 |
0 |
28 |
0 |
0 |
1 |
76 |
| The Practice of Fiscal Federalism in Spain |
0 |
0 |
2 |
207 |
0 |
0 |
6 |
497 |
| The Provision of Local Public Goods in Proportional Representation Electoral Systems with Closed and Open Party Lists |
0 |
0 |
0 |
51 |
1 |
1 |
2 |
135 |
| The Role of Beliefs in Entering and Exiting the Bitcoin Market |
0 |
0 |
7 |
7 |
0 |
3 |
20 |
20 |
| The Role of Historical Malaria in Institutions and Contemporary Economic Development |
0 |
0 |
1 |
44 |
0 |
0 |
2 |
71 |
| The Role of Provincial Policies in Fiscal Equalization Outcomes in China |
0 |
1 |
1 |
182 |
0 |
1 |
3 |
473 |
| The System of Equalization Transfers in China |
0 |
0 |
5 |
509 |
0 |
1 |
13 |
1,426 |
| The impact of NAFTA and options for tax reform in Mexico |
0 |
0 |
0 |
335 |
0 |
0 |
0 |
1,851 |
| The role of public services and taxes in attracting ‘foreign’ direct investment |
0 |
0 |
0 |
91 |
0 |
0 |
2 |
269 |
| Toward a More General Theory of Revenue Assignments |
0 |
0 |
1 |
161 |
0 |
0 |
2 |
700 |
| Trust in Government Institutions and Tax Morale |
1 |
2 |
5 |
101 |
2 |
5 |
23 |
212 |
| Ukraine: Assessment of the Implementation of the New Formula Based Inter-Governmental Transfer System |
0 |
0 |
1 |
59 |
1 |
1 |
2 |
187 |
| Urbanization and the Poverty Level |
0 |
0 |
1 |
331 |
0 |
0 |
6 |
1,140 |
| Using Human Capital Theory to Establish a Potential Income Tax |
0 |
0 |
1 |
66 |
1 |
1 |
2 |
214 |
| Value Added Tax: Onward and Upward? |
0 |
1 |
1 |
172 |
0 |
3 |
7 |
402 |
| Vertical Externalities Within Multi-Level Welfare Programs: Does Central Government Welfare Spending Crowd Out Regional Spending? |
0 |
0 |
13 |
13 |
0 |
1 |
22 |
22 |
| Vertical Fiscal Imbalance and Local Fiscal Discipline: Empirical Evidence from China |
0 |
0 |
2 |
136 |
2 |
4 |
14 |
328 |
| Vertical Fiscal Imbalance and Local Fiscal Indiscipline: Empirical Evidence from China |
0 |
0 |
0 |
41 |
0 |
0 |
1 |
147 |
| Welfare Benefits in Highly Decentralized Fiscal Systems: Evidence on Interregional Mimicking |
0 |
0 |
0 |
26 |
1 |
2 |
2 |
48 |
| Welfare Benefits in Highly Decentralized Fiscal Systems: Evidence on Interterritorial Mimicking |
0 |
0 |
0 |
29 |
1 |
2 |
4 |
148 |
| When Does Foreign Direct Investment Lead to Inclusive Growth? |
1 |
4 |
20 |
88 |
2 |
5 |
32 |
151 |
| Who Bears the Burden of Taxes on Labor Income in Russia? |
0 |
0 |
0 |
46 |
0 |
1 |
4 |
224 |
| Total Working Papers |
33 |
96 |
451 |
35,591 |
132 |
405 |
1,728 |
108,863 |
| Journal Article |
File Downloads |
Abstract Views |
| Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
| A Revelation Approach To Optimal Taxation |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
27 |
| A Theoretical Rationale for the Fiscal-Gap Model of Equalization Transfers |
0 |
0 |
1 |
13 |
0 |
0 |
2 |
68 |
| A fiscal perspective of state rescaling |
0 |
0 |
0 |
31 |
0 |
0 |
0 |
116 |
| A general equilibrium model of Value Added Tax evasion: an application to Pakistan |
0 |
0 |
3 |
7 |
0 |
2 |
10 |
22 |
| A problem with observational equivalence: Disentangling the renter illusion hypothesis |
0 |
0 |
1 |
4 |
0 |
0 |
2 |
19 |
| Achievements and unfinished agenda of the fiscal equalization system in Croatia |
0 |
0 |
0 |
4 |
0 |
0 |
2 |
10 |
| Addiction to debt forgiveness in developing countries: Consequences and who gets picked? |
0 |
0 |
0 |
5 |
0 |
0 |
1 |
35 |
| Alternative value estimates of owner-occupied housing: Evidence on sample selection bias and systematic errors |
0 |
0 |
1 |
65 |
0 |
0 |
5 |
170 |
| An Essay on Public Finance in China |
0 |
1 |
1 |
193 |
0 |
2 |
2 |
639 |
| Are benevolent dictators altruistic in groups? A within-subject design |
0 |
0 |
1 |
34 |
0 |
0 |
3 |
211 |
| Central City-Suburban Fiscal Disparities |
0 |
0 |
0 |
11 |
0 |
0 |
1 |
50 |
| Climate Change Implications for the Public Finances and Fiscal Policy: An Agenda for Future Research and Filling the Gaps in Scholarly Work |
1 |
2 |
4 |
11 |
2 |
4 |
8 |
23 |
| Coping with Rising Inequality in Asia: How Effective Are Fiscal Policies? |
0 |
1 |
2 |
47 |
0 |
1 |
6 |
113 |
| Corruption and firm tax evasion |
0 |
0 |
10 |
147 |
1 |
4 |
37 |
586 |
| Corruption, governance, investment and growth in emerging markets |
0 |
0 |
3 |
136 |
0 |
2 |
8 |
384 |
| Country performance during the Covid-19 pandemic: externalities, coordination, and the role of institutions |
0 |
0 |
0 |
3 |
0 |
1 |
3 |
15 |
| Criminal behavior in general equilibrium: Who benefits from crime? |
0 |
0 |
0 |
112 |
0 |
0 |
1 |
602 |
| DO TAX AMNESTIES WORK? THE REVENUE EFFECTS OF TAX AMNESTIES DURING THE TRANSITION IN THE RUSSIAN FEDERATION |
0 |
0 |
1 |
109 |
0 |
0 |
3 |
333 |
| Decentralising the public sector: Transition and the Recent Reforms in Intergovernmental Fiscal Relations in the Czech Republic |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6 |
| Decentralization after the Great Recession: fine-tuning or paradigm change? |
0 |
0 |
0 |
2 |
1 |
2 |
3 |
14 |
| Decentralized Governance, Expenditure Composition, and Preferences for Public Goods |
0 |
0 |
1 |
22 |
1 |
1 |
5 |
66 |
| Descentralización en Latinoamérica desde una perspectiva de países pequeños: Bolivia, El Salvador, Ecuador y Nicaragua |
0 |
0 |
1 |
42 |
0 |
1 |
2 |
342 |
| Devolution in the U.S. Welfare Reform: Divergence and Degradation in State Benefits |
0 |
0 |
1 |
2 |
1 |
1 |
3 |
11 |
| Experimental Evidence on Mixing Modes in Income Tax Evasion |
0 |
0 |
0 |
12 |
0 |
0 |
3 |
55 |
| Fiscal Decentralization and Economic Growth |
0 |
7 |
30 |
689 |
10 |
29 |
106 |
1,963 |
| Fiscal Decentralization and Public Investment in Innovation: A Country Panel Analysis |
0 |
0 |
1 |
7 |
0 |
0 |
2 |
14 |
| Fiscal Decentralization and Public Sector Employment |
0 |
1 |
3 |
31 |
1 |
2 |
19 |
100 |
| Fiscal Incidence at the Local Level |
0 |
0 |
0 |
147 |
0 |
0 |
2 |
448 |
| Fiscal decentralization and interregional Capital misallocation: evidence from China |
0 |
0 |
0 |
1 |
1 |
2 |
5 |
6 |
| Fiscal decentralization and structural versus cyclical unemployment levels |
0 |
1 |
2 |
2 |
0 |
4 |
13 |
15 |
| Fiscal decentralization, equalization, and intra-provincial inequality in China |
1 |
1 |
1 |
45 |
2 |
4 |
9 |
185 |
| Fiscal decentralization, macrostability and growth |
0 |
0 |
1 |
197 |
0 |
2 |
9 |
549 |
| Fiscal stability during the Great Recession: putting decentralization design to the test |
0 |
0 |
0 |
10 |
1 |
2 |
3 |
41 |
| Growth–Inequality Tradeoff in the Design of Tax Structure: Evidence from a Large Panel of Countries |
0 |
0 |
4 |
13 |
0 |
1 |
10 |
51 |
| Housing bubbles and land planning corruption: evidence from Spain’s largest municipalities |
0 |
0 |
0 |
2 |
1 |
2 |
13 |
17 |
| IMF Conditionality and Objections: The Russian Case |
0 |
0 |
0 |
27 |
1 |
1 |
1 |
203 |
| INTERJURISDICTIONAL TAX COMPETITION IN CHINA |
0 |
0 |
0 |
42 |
0 |
0 |
0 |
143 |
| Identifying and disentangling the impact of fiscal decentralization on economic growth |
0 |
0 |
3 |
32 |
0 |
1 |
12 |
124 |
| Inflation and the Real Growth of State and Local Government Expenditures |
0 |
0 |
0 |
108 |
0 |
0 |
0 |
598 |
| Intra-regional Equalization and Growth in Russia |
0 |
0 |
0 |
10 |
0 |
0 |
1 |
49 |
| Introduction |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
| Introduction to the Special Issues: Government Programs, Distribution, and Equity |
0 |
0 |
0 |
18 |
0 |
0 |
1 |
60 |
| Introduction to the Special Issues: Government Programs, Distribution, and Equity |
0 |
0 |
0 |
8 |
0 |
1 |
1 |
60 |
| Introduction to the special issue on the role of the state in growth and development |
0 |
0 |
0 |
10 |
0 |
1 |
2 |
36 |
| La descentralización tributaria en las Comunidades Autónomas de régimen común: un proceso inacabado |
0 |
0 |
6 |
77 |
1 |
1 |
19 |
297 |
| Multiple Modes of Tax Evasion: Theory and Evidence |
0 |
1 |
4 |
37 |
0 |
3 |
8 |
108 |
| Municipal Capital Maintenance and Fiscal Distress |
0 |
0 |
0 |
39 |
0 |
0 |
1 |
227 |
| Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia |
0 |
1 |
2 |
336 |
0 |
4 |
9 |
1,268 |
| On the effects of intergovernmental grants: a survey |
1 |
1 |
3 |
3 |
2 |
4 |
22 |
22 |
| Perspectives in Fiscal Decentralization: Challenges and the Unfinished Agenda |
0 |
0 |
0 |
8 |
0 |
1 |
4 |
18 |
| Political decentralization and corruption: Exploring the conditional role of parties |
0 |
0 |
2 |
3 |
0 |
0 |
5 |
15 |
| Private Schooling and the Tiebout Hypothesis |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
| Public Input Competition under Stackelberg Equilibrium: A Note |
0 |
0 |
0 |
5 |
0 |
0 |
2 |
33 |
| Public Policies and FDI Location: Differences between Developing and Developed Countries |
0 |
0 |
0 |
75 |
0 |
1 |
7 |
315 |
| Race and the Structure of School Districts in the United States |
0 |
0 |
1 |
29 |
0 |
0 |
2 |
151 |
| Re-designing equalization transfers: an application to South Africa provincial equitable share |
0 |
0 |
0 |
15 |
0 |
0 |
0 |
64 |
| Reexamining the determinants of fiscal decentralization: what is the role of geography? |
0 |
0 |
4 |
24 |
0 |
0 |
9 |
97 |
| Regional-local dimension of Russia's fiscal equalization |
0 |
0 |
0 |
40 |
0 |
0 |
2 |
151 |
| Renters' Illusion or Savvy? |
0 |
0 |
0 |
12 |
0 |
0 |
0 |
49 |
| Rethinking the Political Economy of Decentralization: How Elections and Parties Shape the Provision of Local Public Goods |
0 |
0 |
0 |
8 |
0 |
0 |
1 |
38 |
| SOCIAL PREFERENCES AND TAX POLICY DESIGN: SOME EXPERIMENTAL EVIDENCE |
0 |
1 |
2 |
83 |
0 |
1 |
5 |
215 |
| Selfishness versus public `regardingness' in voting behavior |
0 |
0 |
0 |
21 |
0 |
0 |
0 |
121 |
| Sequencing Fiscal Decentralization |
1 |
1 |
8 |
113 |
1 |
2 |
14 |
347 |
| Societal Institutions and Tax Effort in Developing Countries |
1 |
1 |
4 |
203 |
2 |
4 |
12 |
651 |
| State and Local Government Choices in Fiscal Redistribution |
0 |
0 |
0 |
34 |
0 |
0 |
3 |
102 |
| THE IMPACT OF FISCAL DECENTRALIZATION: A SURVEY |
0 |
6 |
12 |
57 |
1 |
10 |
30 |
175 |
| 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 morale affects tax compliance: Evidence from surveys and an artefactual field experiment |
0 |
4 |
19 |
316 |
1 |
12 |
57 |
869 |
| The Challenge of Designing Capital Equalization Transfers: An Application to Spanish Regions |
0 |
0 |
0 |
14 |
0 |
0 |
0 |
56 |
| The Challenge of Expenditure-Assignment Reform in Russia |
0 |
0 |
0 |
28 |
0 |
0 |
0 |
120 |
| The Consequences of Fiscal Decentralization on Poverty and Income Equality |
0 |
2 |
6 |
141 |
0 |
3 |
19 |
343 |
| The Effect of Crises on Fiscal and Political Re-Centralization†|
1 |
2 |
2 |
2 |
1 |
3 |
3 |
3 |
| The Evolution of Tax Morale in Modern Spain |
0 |
0 |
0 |
2 |
0 |
0 |
3 |
30 |
| The Impact of Plastic Money Use on VAT Compliance: Evidence from EU Countries |
0 |
0 |
2 |
8 |
2 |
4 |
14 |
48 |
| The Impact of Tax and Expenditure Policies on Income Distribution: Evidence from a Large Panel of Countries |
0 |
2 |
10 |
293 |
6 |
11 |
48 |
1,344 |
| The Long and Winding Road to Local Fiscal Equity in the United States: A Fifty-Year Retrospective |
0 |
0 |
0 |
3 |
1 |
1 |
3 |
13 |
| The Political and Economic Consequences of Decentralization |
0 |
0 |
0 |
84 |
0 |
0 |
0 |
190 |
| The Tax Reform Experiment in Transitional Countries |
0 |
0 |
2 |
11 |
2 |
2 |
5 |
40 |
| The determinants of tax morale in Pakistan |
0 |
0 |
1 |
42 |
1 |
2 |
11 |
213 |
| The effects of mass media campaigns on individual attitudes towards tax compliance; quasi-experimental evidence from survey data in Pakistan |
2 |
2 |
6 |
70 |
2 |
5 |
20 |
288 |
| The impact of media campaigns on tax filing: quasi-experimental evidence from Pakistan |
0 |
0 |
0 |
9 |
0 |
0 |
3 |
67 |
| The politics of fiscal federalism: Building a stronger decentralization theorem |
0 |
0 |
0 |
2 |
0 |
1 |
2 |
16 |
| The tradeoff between growth and equity in decentralization policy: China's experience |
0 |
0 |
4 |
242 |
0 |
0 |
10 |
784 |
| Trust in Government Institutions and Tax Morale |
0 |
0 |
3 |
10 |
0 |
1 |
9 |
34 |
| Urbanización y nivel de pobreza |
0 |
0 |
0 |
2 |
0 |
2 |
2 |
10 |
| Using Human-Capital Theory to Establish a Potential-Income Tax |
0 |
0 |
0 |
44 |
0 |
1 |
2 |
234 |
| Vertical fiscal imbalance and local fiscal indiscipline: Empirical evidence from China |
0 |
0 |
6 |
36 |
0 |
1 |
23 |
119 |
| Voting for Wage Concessions: The Case of the 1982 GM-UAW Negotiations |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
121 |
| Voting on Tax Policy Design |
0 |
0 |
1 |
11 |
0 |
0 |
1 |
63 |
| Welfare benefits in highly decentralized fiscal systems: Evidence on interregional mimicking |
0 |
0 |
0 |
2 |
1 |
2 |
8 |
17 |
| When does foreign direct investment lead to inclusive growth? |
0 |
0 |
3 |
6 |
1 |
1 |
6 |
19 |
| Withholding Position and Income Tax Compliance: Some Experimental Evidence |
1 |
1 |
6 |
30 |
1 |
3 |
13 |
70 |
| Total Journal Articles |
9 |
40 |
203 |
5,318 |
49 |
162 |
750 |
18,984 |
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