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We document cross-country dierences in informal activity, government policies and institutions using a data set covering 118 countries. Five key facts emerge: better institutions are associated with l...
The project that is the subject of this report was approved by the Governing Board of the National Research Council, whose members are drawn from the councils of the National Academy of Sciences, th...
Comment on ‘Tax Policy and Investment’ by Kevin Hasset and R. Glenn Hubbard.
This paper presents a range of insights from recent literature on how climate-change policies and other environmental policies interact with the fiscal system. It explores four issues associated with ...
Taxation policy was a central part of the policy debates over the “fiscal cliff.” Given the importance of fiscal issues, it is vital for rigorous empirical research to inform the policy dialogue.In ke...
The American Revolution (1775-1783) resulted in the independence of 13 of Great Britain’s North American colonies. In the 1780s, leaders of the new American nation realized that the national gover...
ust as Australia’s political system is a unique mix of elements, some drawn from other countries and others developed domestically, its tax system also has a unique character. Australia’s represen...
On June 20, 2013, the Canadian Tax Foundation ( CTF) sponsored a one-day invita -tional round table in Ottawa to discuss the tax policy process in Canada and other selected countries. The round tabl...
Tax Policy and the Incidence of Taxation in Peru。
In a small open country such as Slovenia, drivers can either purchase automotive fuel within the country or abroad. A simple demand model is used t o test the proposition that changes in excise tax po...
The aim of this paper is (1) to bring a brief information on the history of introducing environmental charges and taxes in the Czech Republic, (2) to bring an overview of the main results of qualitati...
Rural Taxation and Local Governance Reform in China’s Economic Transition: Origins, Policy Responses and Remaining Challenges* Justin Yifu Lin[1] China Center for Economic Research, Peking Universit...

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