The global economic crisis created a huge budget revenue hole of US$ 65 billion of which aid has filled only one-third. As a result many Low Income Countries (LICs) are
Examines research on the effects of the Earned Income Tax Credit on poverty, income disparities, and work effort. The research findings indicate the EITC increases work effort substantially among single
In their September newsletter the Institute of Public Finance (IPF) in Croatia reports on municipal and city level spending on public services. IPF reports dramatic variation in relative regional spending
This analysis explores the need for public expenditures and improved revenue-generating capacity in severely poor countries. The analysis resembles a “policy matrix,” listing the underlying variables that influence revenues and
Widespread tax evasion – evidenced by persistent public resistance to pay – is seen as part of the problem of raising local government revenues in Tanzania. Based on data from
This report summarizes the views and recommendations of civil society public budget experts, as discussed in an April 2004 meeting. The meeting and subsequent report were part of an effort
This paper studies the direct and indirect contributions of tax reform to good governance and poverty reduction in middle income countries. It is structured around four major questions: 1) What