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The Elgar Guide to Tax Systems
Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of economic globalization, new political stances, and also of …
Tools for State and Local Fiscal Management
Governments have always endured economic woes, but the increasing severity of such challenges, from the Great Recession starting in 2008 to the unprecedented impact of the COVID-19 …
Fiscal Reform in Spain
This book provides an insightful and in-depth analysis of the fiscal reform process experienced in Spain over the last 30 years.The authors initially focus on the political economy …
Public Finance in Developing and Transitional Countries
It is hard to think of anyone who has contributed so much and so widely to research in international public finance in the last 40 years as has Richard Bird. This volume of essays …
Taxation and Development: The Weakest Link?
Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for …
Tax Reform in Developing Countries
In recent decades countries around the world have seen a wide diversity of tax reforms, both in major systematic changes, and through more specific areas of tax, such as …
Tax Reform in Russia
The fall of the Soviet Union in 1991 brought enormous political, economic, and social challenges. Since 1991 fiscal reform has been a pillar of Russia's reform agenda. This book …
The Challenge of Local Government Size
In the efficient delivery of local public services, size matters. Many countries around the world have vertical government structures that are perceived as inefficient because of …
Reforming Intergovernmental Fiscal Relations and the Rebuilding of Indonesia
Indonesia is currently facing some severe challenges, both in political affairs and in economic management. One of these challenges is the recently enacted decentralization …
Local Accountability and National Coordination in Fiscal Federalism
Scholars and practitioners have long hailed fiscal federalism as a critical tool for improving government services, but it has not always lived up to its promise when applied in …
Decentralization in Developing Countries
This insightful study examines the decentralization experiences from 15 countries in different regions of the world. All of these countries have actively attempted to decentralize, …