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This paper aims to contribute to the European policy debate on corporate income tax reform in three ways. First, it takes a step back to review the pe...
International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘B...
Still a Crowding Out Effect?
This paper reexamines the relationship between aid and domestic tax revenues using a more recent and comprehensive dataset covering 118 countries for ...
This paper uses a newly constructed revenue dataset of 35 resource-rich countries for the period 1992-2009 to analyze the impact of expanding resource...
The populations of Central and Eastern European (CESEE) countries—with the exception of Turkey—are expected to decrease significantly over the nex...
Recent literature has explored the relationship between efficiency-adjusted public capital and economic growth. A debate on whether capital grants, an...
This paper studies whether revenue conditionality in Fund-supported programs had any impact on the revenue performance of 126 low- and middle-income c...
This paper assesses whether conditionality in IMF-supported programs has helped offset the potential negative effect of foreign aid on tax revenues. T...
The demands on monetary and exchange rate regimes in CESEE have evolved, in line with the region’s development. In the 1990s, the immediate challeng...
Government spending on health has grown as a percent of GDP over the last 40 years in industrialized countries. Widespread decentralization of healthc...
Several transition economies have undertaken fiscal decentralization reforms over the past two decades along with liberalization, privatization, and s...
The aim of this paper is to provide new estimates of employment-output elasticities and assess the effect of structural and macroeocnomic policies on ...
In this paper, we study the impact of fragmented politics on public debt—in particular, between two consecutive legislative elections. Using data fo...
This paper evaluates elements of a comprehensive reform of the Italian tax system. Reform options are guided by the principles of reducing complexity,...
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