By Apr 19, 1998
The Republic of Croatia is currently engaged in reform of the overall fiscal system, including tax administration reform. This paper analyzes the extent to which reform in Croatian tax administration is in line with the theory and practice of tax administration in developed countries and countries in transition.
Mar 24, 1998
The government of Canada uses the systematic collection and analysis of evidence on the outcomes of programs to make judgments about their relevance and performance, and to examine alternative ways to deliver them or to achieve the same results. Evaluation plays a key role in supporting government commitments for ensuring the value for money of its programs.
By Mar 22, 1998
This paper provides a good overview to the academic analyses of government corruption.
Mar 19, 1998
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 mothers; moderates the widening of income gaps between the wealthy and the working poor; and is now lifting 4.6 million people in working families out of poverty, including 2.4 million children in the United States. This article is particularly relevant to those interested in background information on the EITC as well as in its effects on disadvantaged groups in the United States.
By Feb 24, 1998
This article describes the links between institutional arrangements and fiscal performance in Latin America. The size of the public sector, public debt, and fiscal deficits are taken into account.
By Jan 24, 1998
This paper analyzes the possible effects of decentralization on fiscal performance.
By Dec 24, 1997
State-by-state analysis of income disparity in the U.S.
By Nov 24, 1997
Analysis of challenges to macroeconomic management posed by fiscal federalism, as well as possible solutions.
Nov 24, 1997
Analysis of the requirements of performance-based organizations, governmental organizations which, in exchange for committing to certain measurable goals, are granted the managerial flexibility necessary to increase efficiency.
By Oct 24, 1997
This paper provides an overview of recent Chinese reforms to introduce a modern system of fiscal federalism that balances the need for central macroeconomic control with the economic advantages of decentralized government. Following a discussion of the rationale for decentralization, the paper describes the main structural and economic developments in China in this area, including their impact on economic stabilization. The key measures in the 1994 fiscal reforms as well as reform initiatives needed in the future are also discussed.