Combining elements of economic reasoning and political science has proven to be very useful for understanding the broad variation in economic development around the world. In a sense research in this field goes back to the Scottish Enlightenment and Adam Smith's original plan in…
Tax ratios derived using aggregate data - also known as implicit tax rates - have attracted increased attention from policymakers and analysts as a possible approach to measuring average effective tax rates on labour, capital, households, corporations and consumption. This study…
This study draws on recent tax policy experience in a selection of OECD countries to provide an analysis of important current tax policy issues in a number of areas: corporate income tax; personal income tax and social security contributions; consumption tax; property and wealth…
This study draws on recent tax policy experience in a selection of OECD countries to provide an analysis of important current tax policy issues in a number of areas: corporate income tax; personal income tax and social security contributions; consumption tax; property and wealth…
The relationship between different levels of government is one that is continually under review. Policy-makers ensure the expenditure and revenue functions of each tier of government with a view to balancing efficiency, equity and democratic considerations. Over the last decade,…
Detailed annual data on revenue income by source (tax, lending, bonds, etc.), and expenditure by sector (defense, education, health, etc.) for all levels of government (national, state, local). Topics covered include deficit/surplus or total financing, revenues or grants, expend…
"Taxpayer compliance is a voluntary activity, and the degree to which the tax system works is affected by taxpayers' knowledge that it is their moral and legal responsibility to pay their taxes. Taxpayers also recognize that they face a lottery in which not all taxpayer noncompl…
This book provides a tremendous simplification in the formation of economic policies, in cost-benefit analysis in particular. It advances compelling arguments for the exclusive concern of efficiency ('a dollar is a dollar') in all specific areas of public economic policy, leavin…
The Global Curse of the Federal Reserve demonstrates how severe monetary instability created by the Federal Reserve through the last 100 years has been the source of global economic crisis and geo-political breakdown. Flawed monetary practice and principles have been responsible…
Defining Democracy looks both at the theory of why and the history of how different voting procedures have come to be used - or not, as the case may be - in the three fields of democratic structures: firstly, in decision-making, both in society at large and in the elected chambe…
Restructuring the balance sheets of Western governments, banks and households is an important issue in the recovery after the recent crisis. This book focuses on sovereign debt, sovereign risk and the developing economic and financial business climate and explains why the year o…