Baron , D. , and J. Ferejohn . 1989. " Bargaining in Legislatures " , American Political Science Review , 1181-1206 . Bolton , Patrick and Gerard Roland . 1997. " The Breakup of Nations : A Political Economy Analysis " , Quarterly ...
Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy.
This book investigates the reasons for persistent public deficits and delayed fiscal reform in Japan, placing a special emphasis on political economy aspects.
This book discusses China’s tax system, presenting a comprehensive and systematic research based on a multidisciplinary approach involving economics, finance, political science, sociology, law, public administration, history, and ...
World Bank Technical Paper No. 140. Also available: Volume 1 (ISBN 0-8213-1843-8) Stock No. 11843; Volume 3 (ISBN 0-8213-1845-4) Stock No. 11845.
The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.
By combining case studies, recent research, and the latest developments in tax compliance into a coherent and holistic framework, the book aims to guide policymakers and tax practitioners in their efforts to reform tax administrations and ...
This publication presents an analysis and recommendations to improve the efficiency of tax systems in developing Asia in mobilizing domestic resources to achieve the Sustainable Development Goals by 2030.
McLaren , John ( 2003 ) , " Corruption and the Organization of Tax Administration : NonSiithian Benefits from Specialization " , in : John McLaren , editor , Institutional elements of tax design and reform , Technical Paper No.
Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications.
Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries while ensuring an attractive return for investors, according to a new policy paper ...