Aid and welfare agencies typically target transfers to the poor and attempt to exclude the rich. But checking whether an individual is rich or poor is costly. This dissertation proposes mechanisms that use local information to save on audit costs. A cross reporting mechanism ind…
State governments establish “rainy day” funds, primarily to smooth state finances during years of fiscal downturns. This dissertation tests the effect of these funds on state governments' ability to mitigate tax rate increases throughout the 1980s and 1990s. Previous studies tes…
In this dissertation, I consider multiple dimensions of international integration. In chapter one, I consider the impact of immigration on public finance. In chapter two, I study capacity constrained firms and the transmission of foreign shocks to the domestic market through the…
Revised and updated for the 2nd edition, this textbook guides the reader towards various aspects of growth and international trade in a Diamond-type overlapping generations framework. Using the same model type throughout the book, timely topics such as growth with bubbles, robot…
Revised and updated for the 2nd edition, this textbook guides the reader towards various aspects of growth and international trade in a Diamond-type overlapping generations framework. Using the same model type throughout the book, timely topics such as growth with bubbles, robot…
This dissertation addresses three significant questions in public finance. The first chapter proposes a measure of the size of the intertemporal budget deficit which is called the intertemporal budget gap (GAP). The GAP can be used to correct for the deficiencies of annual budge…
Taxes are major source of public funds to finance government expenditures. Tax authorities impose different kind of taxes and employ many agents to collect taxes effectively. Some dutiful taxpayers will undoubtedly pay their tax liabilities while many others will not. The Intern…
This study investigates the structural problems and their historical roots by using both narrative approach and an applied computable general equilibrium model. In the first essay, by using the narrative approach, we outline the current economic problems and the way they are con…
This dissertation has three distinct but related objectives. The first objective is to provide insights into the determinants of financial liberalization in a sample of 30 countries in Sub-Saharan Africa (SSA). The second objective is to explore the factors that led the Nigerian…
This book gathers invited top experts on Public-Private partnership (PPP) in China, from both theoretical and practical fields, to present the most comprehensive analyses of PPP's practice in China up to 2017. This timely book offers researchers and practitioners a thorough unde…
This book gathers invited top experts on Public-Private partnership (PPP) in China, from both theoretical and practical fields, to present the most comprehensive analyses of PPPs practice in China up to 2017. This timely book offers researchers and practitioners a thorough under…
"This book provides a framework to understand the disregarded aspect of emerging market growth which is informal employment. Informal employment in unregistered enterprises or of workers without employment contracts or social protection contributions constitutes 88 per cent of e…
Conventional wisdom dictates that those goods which are said to cause harm or impose costs on society deserve a special tax. For centuries, governments have levied these "sin taxes" on alcohol and tobacco, but the list of taxable sins has now grown to include soda and marijuana,…
Global Forum on Transparency and Exchange of Information for Tax Purposes
by Publishing, OECD, Global Forum on Transparency and Exchange of Information for Tax Purposes, Purposes, Global Forum on Transparency and Exchange of Information for Tax, Organisation for Economic Co-operation and Development
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on…
Global Forum on Transparency and Exchange of Information for Tax Purposes
by Publishing, OECD, Global Forum on Transparency and Exchange of Information for Tax Purposes, Purposes, Global Forum on Transparency and Exchange of Information for Tax, Organisation for Economic Co-operation and Development
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on…
"Financing Public Universities" addresses newer practices of resource allocation which tie funding to indicators of performance. The gist of these efforts is to raise the quality of institutional systems. Performance-based budgeting and funding of public universities is part of …
"Financing Public Universities" addresses newer practices of resource allocation which tie funding to indicators of performance. The gist of these efforts is to raise the quality of institutional systems. Performance-based budgeting and funding of public universities is part of …