This paper investigates the factors that shape governments’ capacity to collect revenue.
Despite improvements over the past few decades, Slovak health outcomes remains poor compared with most other OECD countries, even after controlling for differences in per capita income and other social, cultural and lifestyle factors.
In relation to GDP, India's public debt and interest payments are high compared with most other emerging economies and rating agencies have put India's sovereign debt at the lowest investment grade.
Business taxation in India is characterised by high effective tax rates, a narrow tax base, and an uncertain tax environment for potential investors.
Tax reforms are crucial to promoting inclusive growth in India.
Indonesia's fiscal position is generally sound and policy making prudent. However, the country still faces important challenges in terms of economic and social development.
In 1998 Indonesia embarked on an ambitious course of decentralisation. Over a period of a few years, facilitated by financial transfers from the central government, responsibility for many public services and administrative tasks were devolved to local authorities.
This paper surveys the theoretical and empirical research on the relationship between local taxation, land use regulation and land use patterns.
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This paper exploits firm-level data from the ORBIS database to assess international tax planning by multinational enterprises (MNEs).
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This paper investigates if tax planning by large multinationals distorts competition in their favour and allows them to crowd out other firms. The competitive implications of tax planning are frequently mentioned in the tax policy debate, but not yet documented empirically to our knowledge. This paper aims to fill this gap.