Tax Administration Reform in Transition: The Case of Croatia

By Katarina Ott, 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.

Program Evaluation Methods: Measurement and Attribution of Program Results

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.

New Research Findings on the Effects of the Earned Income Tax Credit

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.

Performance-based Organizations: A Conversion Guide

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.

Intergovernmental Fiscal Relations: The Chinese System in Perspective

By Vivek Arora and John Norregaard , 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.