The theory of taxation and public economics

"The Theory of Taxation and Public Economics" presents a unified conceptual framework for analyzing taxation - the first to be systematically developed in several decades. An original treatment of the subject rather than a textbook synthesis, this book contains new analysis that generates novel results, including ...

Handbook of fiscal federalism

Eds. Ehtisham Ahmad, Giorgio Brosio. This major Handbook addresses fiscal relations between different levels of government under the general rubric of 'fiscal federalism', providing a review of the latest literature as well as an invaluable guide for practitioners and policy makers seeking informed policy options ...

Representation through taxation

revenue, politics, and development on postcommunist States

Social scientists teach that politicians favor groups that are organized over those that are not. Yet even organized groups may be unable to credibly promise that their members will take certain actions in return for favorable policy treatment. In such environments, politicians have an incentive ...

Taxation and Latin American integration

Eds. Vito Tanzi, Alberto Barreix, Luiz Villela. ------------------------------------------------------------------------ ------------------------------------------------------------------------ ------------------------------------------------------------------------ The current movement toward economic integration in Latin America and the Caribbean is part of an ongoing process that could one day create a single economy that includes several Latin American and Caribbean countries, or even all the ...

Fiscal policy in the European Union

edited by Jesús Ferreiro, Giuseppe Fontana and Felipe Serrano--------------------- This book offers a comprehensive analysis of national fiscal policies in the EU and EMU and provides insights into the consequences of these policies on economic activity.It offers a comprehensive analysis of national fiscal policies ...

The political economy of international tax governance

The author presents a theory-driven empirical account of the establishment, institutional form and transformation of international tax governance, from the 1920s, when it was solely concerned with the avoidance of double taxation, up to the present era of international tax competition. The book opens up ...

Fiscal reform in Spain

accomplishments and challenges

This book provides an insightful, and in-depth analysis of the fiscal reform process experienced in Spain over the last 30 years. The authors initially focus on the political economy of tax reform in Spain, and the fact that political and economic bodies were able to ...

Tax compliance and tax morale

a theoretical and empirical analisys

Respuesta fiscal de los países en desarrollo a los flujos de ayuda internacional

aplicación al caso de Centroamérica

INDICE: Introducción. Teoría macroeconómica y ayuda al desarrollo. Ayuda al desarrollo y comportamiento fiscal del gobierno receptor. Modelo de respuesta fiscal con ayuda al desarrollo anticipada: planteamiento teórico y enfoque empírico. Estimación empírica del modelo de respuesta fiscal con ayuda al desarrollo anticipada: estudio del ...

Taxes, spending, and the U.S. government's march toward bankruptcy

What's in a word? Plenty, when it's a word such as 'taxes', 'spending', or 'deficits' that pervades Washington political debate despite lacking coherent economic content. The United States is moving toward a possible catastrophic fiscal collapse. The country may not get there, but ...

Property taxes and tax revolts

the legacy of Preposition 13

Property tax revolts have occurred both in the United States and elsewhere. This book examines the causes and consequences of such revolts with a special focus on the California experience with Proposition 13. The work examines the consequences of property tax limitations for public finance ...

National tax policy in Europe

to be or not to be?

This book is dedicated to the question of how much room for national tax policy Member States of the European Union will find necessary and possible to maintain in the future. It focuses on the possibilities Member States have and the constraints they face, such ...

Paying the tab

the cost and benefits of alcohol control

What drug provides Americans with the greatest pleasure and the greatest pain? The answer, hands down, is alcohol. The pain comes not only from drunk driving and lost lives but also addiction, family strife, crime, violence, poor health, and squandered human potential. Young and old ...

National nureau of economic research

Recent academic research findings on topics relating to taxation and social insurance policy, including the implicit tax imposed by Medicaid on private long-term care insurance benefits, an alternative system of unemployment insurance, and federal energy tax policy.This "NBER" series presents current academic research findings ...

Intergovernmental fiscal transfers

principles and practice

The design of intergovernmental fiscal transfers has a strong bearing on efficiency and equity in public service provision and accountable local governance. This book is a comprehensive and informative guide for practitioners and scholars on the design and practices of intergovernmental fiscal transfers worldwide. It ...

El control del gasto bajo un prisma de gestión pública

análisis teórico y aplicaciones a la IGAE

Sociología de la hacienda pública

La Sociología financiera o Sociología de la Hacienda Pública es la disciplina que estudia la realidad y la cultura fiscal de un país en un contexto histórico y político concretos. A su vez, se podría decir que la cultura fiscal es el conjunto de valores ...

Modelling tax revenue growth

This book demonstrates how the reliable measurement of growth in tax revenues, both for a tax system and for its component taxes, is important for the design of tax policy. The need for discretionary changes in tax parameters (such as tax rates, income thresholds and ...

The political economy of fiscal policy

public deficits, volatility, and growth

One of the most striking macroeconomic developments during the last three decades is the rise and persistence of large fiscal deficits in a number of countries. Despite recent major fiscal reforms around the world, many countries suffer from recurrent large fiscal imbalances that often reflect ...

Monetary and fiscal policies in the Euro Area

This book studies the interactions between monetary and fiscal policies in the euro area. It carefully discusses the process of policy competition and the structure of policy cooperation. As to policy competition, the focus is on competition between the European central bank, the American central ...