ISP Working Paper Series
The International Studies Program publishes a working paper series and occasional papers in order to stimulate
discussion on a wide variety of fiscal topics in transitional and developing
countries. Most working papers are available in Adobe (PDF) format. Click
here for other
AYSPS publications. You can
download Adobe Acrobat Reader here.
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Working Paper Number 08-02
Tax Challenges Facing Developing Countries
Richard M. Bird
March 2008
Working Paper Number 08-01
The Municipal Transfer System in Nicaragua: Evaluation and Proposals for Reform
Jorge Martinez-Vazquez and Cristián Sepúlveda
February 2008
Working Paper Number 07-21
Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries
Klara Sabirianova Peter, Steve Buttrick, and Denvil Duncan
December 2007
Working Paper Number 07-20
Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia
Yuriy Gorodnichenko, Jorge Martinez-Vazquez and Klara Sabirianova Peter
December 2007
Working Paper Number 07-19
The Evolution of Tax Morale in Modern Spain
Jorge Martinez-Vazquez and Benno Torgler
August 2007
Working Paper Number 07-18
Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation
James Alm, Jorge Martinez-Vazquez, and Sally Wallace
August 2007
Working Paper Number 07-17
Moving Towards Dual Income Taxation in Europe
Bernd Genser and Andreas Reutter
July 2007
Working Paper Number 07-16
Consumption-Based Direct Taxes: A Guide Tour of the Amusement Park
Charles E. McLure and George R. Zodrow
June 2007
Working Paper Number 07-15
Economic Effects of A Personal Capital Income Tax Add-on to a Consumption Tax
John W. Diamond and George R. Zodrow
June 2007
Working Paper Number 07-14
Cost Benefit Analysis of Presumptive Taxation
Shlomo Yitzhaki
June 2007
Working Paper Number 07-13
Implications of Return-Free Tax Systems for the Structure of the Individual Income Tax
Janet Holtzblatt
June 2007
Working Paper Number 07-12
From Income Tax to Consumption Tax? The Case of Jamaica
Roy Bahl and Sally Wallace
June 2007
Working Paper Number 07-11
How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine
James Alm, Pablo Saavedra, and Edward Sennoga
June 2007
Working Paper Number 07-10
Using Human Capital Theory to Establish a Potential Income Tax
Dagney Faulk, Jorge Martinez-Vazquez, and Sally Wallace
June 2007
Working Paper Number 07-09
Revenue Assignment in the Practice of Fiscal Decentralization
Jorge Martinez-Vazquez
May 2007
Working Paper Number 07-08
The Municipal Transfer System in Nicaragua: Evauation and Proposals for Reform
Jorge Martinez-Vazquez and Cristian Sepúlveda
May 2007
Working Paper Number 07-07
Budget Policy and Income Distribution
Jorge Martinez-Vazquez
April 2007
Working Paper Number 07-06
Flat Rate Taxes: A Policy Note
Sandra Hadler, Christine Moloi, and Sally Wallace
March 2007
Working Paper Number 07-05
The Role of Provincial Policies in Fiscal Equalization Outcomes in China
Jorge Martinez-Vazquez, Baoyun Qiao and Li Zhang
March 2007
Working Paper Number 07-04
Tax Morale and Tax Evasion in Latin America
James Alm and Jorge Martinez-Vazquez
March 2007
Working Paper Number 07-03
Inequality and Progressiveness in the Distribution of Revenues of the States in Federal Countries:
A Comparitive Study
Pedro Atienza, Luis A. Hierro, David Patiño
March 2007
Working Paper Number 07-02
Are Government Policies More Important than Taxation in Attracting FDI?
Timothy Goodspeed, Jorge Martinez-Vazquez, Li Zhang
March 2007
Working Paper Number 07-01
Equalization Transfers in Romania: Curent System and Proposals for Reform
Jorge Martinez-Vazquez, Cristian Sepúlveda,and Juan Luís Gómez
January 2007
2006
Working Paper Number 06-24
Pakistan: A Preliminary Assessment of the Federal Tax System
Jorge Martinez-Vazquez
November 2006
Working Paper Number 06-23
The Practice of Fiscal Federalism in Spain
Julio Lopez-Laborda, Jorge Martinez-Vazquez, Carlos Monasterio
October 2006
Working Paper Number 06-22
Fiscal Decentralization in the People's Republic of Lao
Jorge Martinez-Vazquez, Juan Luis Gomez, Guevera Yao
September 2006
Working Paper Number 06-21
Who Bears the Burden of Taxes on Labor Income in Russia?
Jorge Martinez-Vazquez, Mark Rider, Riatu Qibthiyyah, and Sally Wallace
August 2006
Working Paper Number 06-20
Income Mobility: The Recent American Experience
Robert Carroll, David Joulfaian and Mark Rider
July 2006
Working Paper Number 06-19
Intergovernmental Fiscal Relations in Romania: Challenges and Options for Reform
Jorge Martinez-Vazquez, Cristian Sepúlveda, Gabriel Leonardo and Benjamin Miller
June 2006
Working Paper Number 06-18
Is VAT the Best Way to Impose a General Consumption Tax in Developing Countries?
Richard M. Bird and Pierre-Pascal Gendron
May 2006
Working Paper Number 06-17
Contract Enforcement, Institutional Stability, and the Level and Maturity of International Debt
Jorge Matinez-Vazquez and Wasseem Mina
May 2006
Working Paper Number 06-16
Regional - Local Dimension of Russia's Fiscal Equalization
Jorge Martinez-Vazquez and Andrey Timofeev
May 2006
Working Paper Number 06-15
The Effect of Personal Income Tax Rates on Individual and Business Decisions - A Review of the Evidence
Mark Rider
April 2006
Working Paper Number 06-14
Are Other Government Policies More Important Than Taxation in Attracting FDI
Timothy Goodspeed, Jorge Martinez-Vazquez and Li Zhang
March 2006
Working Paper Number 06-13
Pocketing and Deceiving: The Behavior of the Delivery Agency in a Donor - Delivery Agency - Recipient Organization
Jorge Martinez-Vazquez, Baoyun Qiao, Younsheng Xu
February 2006
Working Paper Number 06-12
The Reform of the Tax Administration in Spain
Jorge Onrubia
January 2006
Working Paper Number 06-11
Financing Local Governments: The Spanish Experience
F. Pedreja-Chaparro, J. Salinas-Jiménez and J. Suárez-Pandisslo
January 2006
Working Paper Number 06-10
Regional Decentralization in Spain: Vertical Imbalances and Revenue Assignments
Julio López Laborda and Carlos Monasterio Escudero
January 2006
Working Paper Number 06-09
Environmental Taxes in Spain: A Missed Opportunity
Alberta Gago, Xavier Labandeira, Fidel Picos and Miguel Rodríguez
January 2006
Working Paper Number 06-08
Social Protection and Social Security Contributions in Spain
Ignacio Zubiri
January 2006
Working Paper Number 06-07
The Reform of Indirect Taxation in Spain: VAT and Excise
José Sánchez Maldonado and J. Salvador Gómez Sala
January 2006
Working Paper Number 06-06
The Personal Wealth Taxes: The Inheritance and Gift Taxes and the Net Wealth Tax in Spain
Laura de Pablos Escobar
January 2006
Working Paper Number 06-05
The Evolving Role of the Corporate Income Tax in Spain
Raquel Paredes Gómez
January 2006
Working Paper Number 06-04
Personal Income Taxation: The Cornerstone of the Tax System in Democratic Spain
Desiderio Romero Jordán and José Félix Sanz
January 2006
Working Paper Number 06-03
Tax Reform in Perspective: The Role of the Public Sector in Spin Along the Process of European Integration
Jose Manuel González-Parámo and Pablo Hernández de Cos
January 2006
Working Paper Number 06-02
The Business Community, Policy-makers, and Tax Reform in Spain (1977-2004)
Emilio Albi
January 2006
Working Paper Number 06-01
Reaching a Political Consensus for Tax Reform in Spain: The Moncloa Pacts, Joining the European Union and the Best of the Journey
Francisco Comín
January 2006
Working Paper Number 05-21
The Evolution of Tax Morale in Modern Spain
Jorge Martinez-Vazquez and Benno Torgler
December 2005
Working Paper Number 05-20
China's Fiscal System: A Work in Progress
Christine C.P. Wong and Richard M. Bird
November 2005
Working Paper Number 05-19
Fiscal Decentralization and Economic Growth: A Comparative Study of China and India
Jorge Martinez-Vazquez and Mark Rider
October 2005
Working Paper Number 05-18
Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition
Benno Torgler,
James Alm and Jorge Martinez-Vazquez
September 2005
Working Paper Number 05-17
Experimental Evidence for Tax Policy Design
Jorge Martinez-Vazquez, Mark Rider, Lucy F. Ackert and Ann Gillette
August 2005
Working Paper Number 05-16
Effects of Tax Morale on Tax Compliance:
Experimental and Survey Evidence
Ronald G. Cummings, Jorge Martinez-Vazquez,Michael McKee and Benno Torgler
July 2005
Working Paper Number 05-15
Earmarking in Theory and Korean Practice
Richard M. Bird and Joosung Jun
June 2005
Working Paper Number 05-14
India: Fiscal Condition of the States, International Experience,and Options for Reform
Roy Bahl, Eunice Heredia-Ortiz, Jorge Martinez-Vazquez, Mark Rider
June 2005
Working Paper Number 05-13
Making Fiscal Decentralization Work
in Vietnam
Jorge Martinez-Vazquez
June 2005
Working Paper Number 05-12
Vertical Imbalances and Revenue Assignments in Decentralized Spain
Julio López Laborda and Carlos Monasterio Escudero
June 2005
Working Paper Number 05-11
The Land Value Tax in Jamaica: An Analysis and Options for Reform
David L. Sjoquist
April 2005
Working Paper Number 05-10
Tax Compliance of Small Business in Transition Economies: Lessons from Bulgaria
Konstantin Pashev
March 2005
Working Paper Number 05-09
The Determinants of the Incidence of Intergovernmental Grants: A Survey of the International Experience
Jamie Boex and Jorge Martinez-Vazquez
March 2005
Working Paper Number 05-08
An Analysis of the Jamaican Land Value Tax Rate Structure
David L. Sjoquist
March 2005
Working Paper Number 05-07
Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries
Richard M. Bird and Eric M. Zolt
March 2005
Working Paper Number 05-06
Fiscal Decentralization, Macrostability, and Growth
Jorge Martinez-Vazquez and Robert M. McNab
February 2005
Working Paper Number 05-05
Value-Added Taxes in Developing and Transitional Countries: Lessons and Questions
Richard M. Bird
March 2005
Working Paper Number 05-04
Eastern and Southern Africa Monetary Integration:
A Structural Vector Autoregression Analysis
Steven K. Buigut and Neven T. Valev
February 2005
Working Paper Number 05-03
On Some Non-Equivalence Results of Ad Valorem Tax
Sally Wallace, Daoshu Wang, and Yongsheng Xu
September 2004
Working Paper Number 05-02
Choosing between Centralized and Decentralized Models of Tax Administration
Jorge Martinez-Vazquez and Andrey Timofeev
January 2005
Working Paper Number 05-01
Fiscal Decentralization and
The Functional Composition of Public Expenditures
F. Javier Arze del Granado, Jorge Martinez-Vázquez, and Robert McNab
January 2005
2004
Working Paper Number 04-35
Getting it Right: Financing Urban Development in China
Richard M. Bird
December 2004
Working Paper Number 04-34
Tax Burden in Jamaica
Dillon Alleyne, James Alm, Roy Bahl, and Sally Wallace
December 2004
Working Paper Number 04-33
Taxation and Economic Efficiency in Jamaica
Miles K. Light
December 2004
Working Paper Number 04-32
Taxing Consumption in Jamaica:
The GCT and the SCT
Kelly D. Edmiston and Richard M. Bird
December 2004
Working Paper Number 04-31
Payroll Taxes and Contributions
James Alm and Sally Wallace
December 2004
Working Paper Number 04-30
The Jamaican Individual Income Tax
Sally Wallace and James Alm
December 2004
Working Paper Number 04-29
Taxation Issues in The Jamaican External Trade Sector
Felix K. Rioja and Keith E. Maskus
December 2004
Working Paper Number 04-28
Corporate Income Tax and Tax Incentives
Mark Rider
December 2004
Working Paper Number 04-27
Property Transfer Tax and Stamp Duty
Roy Bahl
December 2004
Working Paper Number 04-26
The Land Value Tax in Jamaica: An Analysis and Options for Reform
David L. Sjoquist
December 2004
Working Paper Number 04-25
Tax Policy Design in
The Presence of Social Preferences:
Some Experimental Evidence
Lucy F. Ackert, Jorge Martinez-Vazquez and Mark Rider
November 2004
Working Paper Number 04-24
Beliefs about Exchange-Rate Stability:
Survey Evidence from the Currency Board
in Bulgaria
Neven T. Valev and John A. Carlson
November 2004
Working Paper Number 04-23
From a Currency Board to the Euro:
Public Attitudes toward Unilateral Euroization
in Bulgaria
Neven T. Valev
November 2004
Working Paper Number 04-22
Intergovernmental Loans: Their Fit
into a Transfer System
Dana Weist
November 2004
Working Paper Number 04-21
Designing Intergovernmental Equalization
Transfers with Imperfect Data: Concepts, Practices, and Lessons
Jamie Boex and Jorge Martinez-vazquez
November 2004
Working Paper Number 04-20
Harmonizing Objectives and Outcomes
at the National and Sub-National Levels through Citizen Engagement and
Capacity Building
Alex B. Brillantes Jr. and Jose Tiu Sonco
November 2004
Working Paper Number 04-19
Intergovernmental Transfers: The Vertical Sharing Dimension
Roy Bahl and Sally Wallace
November 2004
Working Paper Number 04-18
On the Design and Effectiveness of
Targeted Expenditure Programs
Ehtisham Ahmad and Leo Martinez
November 2004
Working Paper Number 04-17
Intergovernmental Transfers: The Funding
Rule and Mechanisms
Paul Bernd Spahn
November 2004
Working Paper Number 04-16
Revenue Sharing, Natural Resources
and Fiscal Equalization
Bob Searle
November 2004
Working Paper Number 04-15
Fiscal Capacity Equalization and Economic
Efficiency
Jeff Petchey and Sophia Levtchenkova
November 2004
Working Paper Number 04-14
A model for Public Infrastructure
Equalization in Transitional Economies
Sophia Levtchenkova and Jeff Petchey
November 2004
Working Paper Number 04-13
The Political Economy of Equalization Transfers
Stuti Khemani
November 2004
Working Paper Number 04-12
The impact of Equalization on Service
Delivery
Catherine Hull and Bob Searle
November 2004
Working Paper Number 04-11
Ensuring Inter-regional Equity and Poverty Reduction
Bert Hofman and Susana Cordeira Guerra
November 2004
Working Paper Number 04-10
Expenditure-Based Equalization Transfers
Francois Vaillancourt and Richard M.Bird
November 2004
Working Paper Number 04-09
Economic Growth with Imperfect Foreign
Investment
Henry Thompson
September 2004
Working Paper Number 04-08
Ukraine: Assessment of the Implementation
of the New Formula Based Inter-Governmental Transfer System
Jorge Martinez-Vazquez and Signe Zeikate
September 2004
Working Paper Number 04-07
Is the Proposed East African Monetary
Union an Optimal Currency Area? A Structural Sector Autoregression Analysis
Steven K. Buigut and Neven T. Valev
September 2004
Working Paper Number 04-06
Societal Institutions and Tax Effort
in Developing Countries
Richard M. Bird, Jorge Martinez-Vazquez and Benno Torgler
September 2004
Working Paper Number 04-05
Linking Expenditure Assignments and
Intergovernmental Grants in Indonesia
Jorge Martinez-Vazquez, Jamie Boex and Gabe Ferrazzi
September 2004
Working Paper Number 04-04
Making Fiscal Decentralization Work in Vietnam
Jorge Martinez-Vazquez
August 2004
Working Paper Number 04-03
Effects of Culture on Tax Compliance:
A Cross Check of Experimental and Survey Evidence
Ronald G. Cummings, Jorge Martinez-Vazquez, Michael McKee, Benno Torgler
August 2004
Working Paper Number 04-02
Developing the Institutional Framework
for Intergovernmental Fiscal Relations in Decentralizing LDCs
Jamie Boex and Jorge Martinez-Vazquez
April 2004
Working Paper Number 04-01
Subnational Government Structure and
Intergovernmental Fiscal Relations
Jamie Boex, Jorge Martinez-Vazquez and Andrei Timofeev
January 2004
2003
Working Paper Number 03-14
Ethical Dimensions of Public Expenditure
Management
A. Premchand
September 2003
Working Paper Number 03-13
Fiscal Federalism and Economic Reform
in China
Roy Bahl and Jorge Martinez-Vazquez
May 2003
Working Paper Number 03-12
The System of Equalization Transfers
in China
Zhihua Zhang and Jorge Martinez-Vazquez
July 2003
Working Paper Number 03-11
The incidence of local government
allocations in Tanzania
Jameson Boex
May 2003
Working Paper Number 03-10
No Pain, No Gain: Market Reform,
Unemployment, and Politics in Bulgaria
Neven Valev
May 2003
Conference Papers
The Hard to Tax:
An International Perspective
Stone Mountain, Georgia
May 15-16, 2003
Working Paper Number 03-09
Asymmetric Fiscal Decentralization:
Glue or Solvent?
Richard M. Bird
April 2003
Working Paper Number 03-08
Efficiency Effects of Mexico's Tax Reform On Corporate Capital Investment
Duanjie Chen and Jorge Martinez-Vazquez
March 2003
Working Paper Number 03-07
Errors in Variables and Estimated
Price Elasticities for Charitable Giving
David Joulfaian and Mark Rider
March 2003
Working Paper Number 03-06
Multiple Modes of Tax Evasion: Theory
and Evidence from the TCMP
Jorge Martinez-Vazquez and Mark Rider
March 2003
Working Paper Number 03-05
Local Government Reform in Tanzania:
Considerations for the Development of a System of Formula-Based Grants
Jameson Boex and Jorge Martinez-Vazquez
March 2003
Working Paper Number 03-04
Asymmetric Federalism in Russia:
Cure or Poison?
Jorge Martinez-Vazquez
December 2002
Working Paper Number 03-03
Descentralización en Latinoamérica desde una perspectiva de países
pequeños: Bolivia, El Salvador, Ecuador y Nicaragua
Francisco Javier Arze and Jorge Martinez-Vazquez
March 2003
Working Paper Number 03-02
Fiscal Flows, Fiscal Balance, and Fiscal
Sustainability
Richard M. Bird
January 2003
Working Paper Number 03-01
IMF Lending,
Maturity of International Debt and Moral Hazard
Wasseem Mina and Jorge Martinez-Vazquez
December 2002
2002
Working Paper Number 02-21
Subnational Government Bankruptcy, Default,
and Fiscal Crisis in the United States
John L. Mikesell
December 2002
Working Paper Number 02-20
Capital Mobility Among Provinces in Indonesia
Muliadi Widjaj
October 2002
Working Paper Number 02-19
The Role of Economic Fundamentals in Explaining
Indonesian Currency Crisis
Moh. Khusaini
April 2002
Working Paper Number 02-18
The Effect of Money Supply and Government
Expenditure Shock in Indonesia: Symmetric or Asymmetric?
Vid Adrison
October, 2002
Working Paper Number 02-17
Finance and the Sources of Growth at Various Stages of Economic Development
Felix Rioja and Neven Valev
September 2002
Working Paper Number 02-16
Growth And Equity Tradeoff in Decentralization
Policy: China's Experience
Baoyun Qiao, Jorge Martinez-Vazquez, and Yongsheng Xu
July 2002
Working Paper Number 02-15
On the Use of Budgetary Norms as A Tool For
Fiscal Management
James Alm and Jorge Martinez-Vazquez
May 2002
Working Paper Number 02-14
How Should Revenues From Natual Resources
Be Shared ?
Roy Bahl and Bayar Tumennasan
May 2002
Working Paper Number 02-13
An Analysis of Indonesia's Transfer System:
Recent Performance and Future Prospects
Bambang Brodjonegoro and Jorge Martinez-Vazquez
May 2002
Working Paper Number 02-12
Building Monetary Credibility in a Transforming
Economy
Neven T. Valev
May 2002
Working Paper Number 02-11
Lender Heterogeneity and the Maturity of
International Loans
Neven T. Valev
May 2002
Working Paper Number 02-10
Tenuous Financial Stability
Neven T. Valev and John A. Carlson
May 2002
Working Paper Number 02-9
The Viability of Fiscal Policy in South Korea,
Taiwan, and Thailand
Tsangyao Chang, WenRong Liu and Michael Thompson
May 2002
Working Paper Number 02-8
Trade and Foreign Capital: Income
Redistribution in Simulated Trade Models
Michael Thompson
May 2002
Conference Papers
Can Decentralization Help Rebuild
Indonesia?
Stone Mountain, Georgia
May 2-3, 2002
Working Paper Number 02-7
Financial Development and Growth: A Positive,
Monotonic Relationship?
Felix Rioja and Neven Valev
May 2002
Working Paper Number 02-6
A Time Series Analysis of the Impact of NAFTA
on Alabama Pulpwood Production
Michael Thompson
April 2002
Working Paper Number 02-5
An Overview of Intergovernmental Fiscal Relations
in Nepal
Manoj Shresta
April 2002
Working Paper Number 02-4
A Decade of Fiscal Reforms in India
Atul Sarma and Manish Gupta
April 2002
Working Paper Number 02-3
Imputed and Presumptive Taxes: International
Experiences and Lessons for Russia
Sally Wallace
March 2002
Working Paper Number 02-2
Closing the Gap: Fiscal Imbalances and Intergovernmental
Transfers in Developed Federations
Richard Bird and Andrey Tarasov
March 2002
Working Paper Number 02-1
An Overview of Intergovernmental Fiscal Relations
and Subnational Public Finance in Nigeria
James Alm and Jameson Boex
January 2002
2001
Working Paper Number 01-12
Mexico: An Evaluation of the Main Features
of the Tax System
Jorge Martinez-Vazquez
November 2001
Working Paper Number 01-11
Fiscal Architecture and the Analysis of Public
Expenditure Needs and Revenue Capacity
Sally Wallace
October 2001
Working Paper Number 01-10
The Impact of Budgets on the Poor: Tax and
Benefit Incidence
Jorge Martinez-Vazquez
August 2001
Working Paper Number 01-9
Expenditure Management and Fiscal Restraint:
Lessons from Kazakhstan 1997 - 2000
Kelly Edmiston
June 2001
Working Paper Number 01-8
Short Term Macro Monitoring: Leading Indicator
Construction-Mexico
Stephen Everhart and Robert Duval-Hernandez
June 2001
Working Paper Number 01-7
Fiscal Decentralization, Revenue Assignment,
And The Case For The Property Tax In South Africa
Roy Bahl
June 2001
Working Paper Number 01-6
Equitable Vertical Sharing And Decentralizing
Government Finance In South Africa
Roy Bahl
May 2001
Working Paper Number 01-5
Tax Uncertainty and Investment: A Cross-Country
Empirical Investigation
Kelly D. Edmiston
April 2001
Working Paper Number 01-4
VATs in Federal States: Experiences and Emerging
Possibilities
Richard Bird and Pierre-Pascal Gendron
April 2001
Conference Papers
Public Finance in Developing
and Transition Countries: A Conference in Honor of Richard Bird
Evergreen Hotel and Resort, Stone Mountain, Georgia
April 5-6, 2001
Working Paper Number 01-3
Cross Cultural Comparisions of Tax Compliance
Behavior
Ronald G. Cummings, Jorge Martinez-Vazquez and Michael McKee
March 2001
Working Paper Number 01-2
NAFTA and Mexico's Tax Policy Reform
Jorge Martinez-Vazquez and Duanje Chen
January 2001
Working Paper Number 01-1
Fiscal Decentralization and Economic Growth
Jorge Martinez-Vazquez and Robert McNab
January 2001
2000
Working Paper Number 00-10
Can Indonesia Decentralize? Plans,
Problems, and Prospects
James Alm, Robert H. Aten, and Roy Bahl
December 2000
Working Paper Number 00-9
Making Decentralization Work: The Case of
Russia, Ukraine, and Kazakhstan
Era Dabla-Norris, Jorge Martinez-Vazquez, and John Norregaard
October 2000
Working Paper Number 00-8
Municipal Affairs in India: A Critical Appraisal
of Selected Issues
S. Rama Rao
September 2000
Working Paper Number 00-7
Incentive Targeting, Influence Peddling,
and Foreign Direct Investment
Kelly Edmiston, Shannon Mudd and Neven Valev
September 2000
Working Paper Number 00-6
Budgeting and Fiscal Management in Transitional
Economies
Jorge Martinez-Vazquez and Jameson Boex
September 2000
Working Paper Number 00-5
Fostering Subnational Autonomy and Accountability
in Decentralized Developing Countries: Lessons from the Papua New Guinea
Experience
Kelly Edmiston
August 2000
Working Paper Number 00-4
User Charge Financing of Urban Public Services
in Africa
William Fox and Kelly Edmiston
July 2000
Working Paper Number 00-3
IMF Conditionality and Objections: The Russian
Case
Jorge Martinez-Vazquez, Felix Rioja, Samuel Skogstad and Neven Valev
June 2000
Working Paper Number 00-2
Intergovernmental Fiscal Relations: Universal
Principles, Local Applications
Richard M. Bird
April 2000
Working Paper Number 00-1
The Tax Reform Experiment in Transitional
Countries
Jorge Martinez-Vazquez and Robert McNab
January 2000
1999
Book
Fiscal Policy in China: Taxation and Intergovernmental
Fiscal Relations
Roy W. Bahl, Jr.
1999
Working Paper Number 99-3
Fiscal Decentralization in the Russian Federation
during the Transition
Jorge Martinez-Vazquez and L.F. Jameson Boex
July 1999
Book:
Fiscal Transition in Kazakstan
Charles McLure, Jorge Martinez and Sally Wallace
1999
Working Paper Number 99-2
Intergovernmental Fiscal Relations in Leningrad
Region
Roy Bahl and the Intergovernmental Fiscal Relations Team
March 1999
Working Paper Number 99-1
Implementation Rules for Fiscal Decentralization
Roy Bahl
January 1999
1998
Working Paper Number 98-6
Tax Policy Analysis: The Introduction of
a Russian Tax Amnesty
James Alm
October 1998
Working Paper Number 98-5
Modernization of the Tax Administration of
the Russian Federation
Allan Firestone and GSU Tax Administration Team
December 1998
Working Paper Number 98-4
Multi-Year Budgeting: A Review of International
Practices and Lessons for Developing and Transitional Economies
L.F. Jameson Boex, Jorge Martinez-Vazquez, and Robert McNab
November 1998
Working Paper Number 98-3
Why Levy Discriminatory Excises on Soft Drinks?
Roy Bahl
August 1998
Working Paper Number 98-2
Intergovernmental Fiscal Relations in Vietnam
Charles E. McLure, Jr. and Jorge Martinez-Vazquez
February 1998
Working Paper Number 98-1
Discriminatory Taxation of Carbonated Beverages:
The Case of Ireland
Roy Bahl and Mary Beth Walker
February 1998
1997
Working Paper Number 97-8
Estonia: Fiscal Management and the Budget
Process
Jorge Martinez-Vazquez
January 1997
Working Paper Number 97-7
Fiscal Decentralization, Economic Growth,
and Democratic Governance
Jorge Martinez-Vazquez and Robert McNab
October 1997
Working Paper Number 97-6
Tax Reform in Transition Economies: Experiences
and Lessons
Jorge Martinez-Vazquez and Robert McNab
July 1997
Working Paper Number 97-5
Principios Para Una Estrategia De Descentralizaciòn
Fiscal En Nicaragua
Jorge Martinez-Vazquez
June 1997
Working Paper Number 97-4
An Analysis of Alternative Measures of Fiscal
Capacity for Regions of the Russian Federation
Jorge Martinez-Vazquez and L.F. Jameson Boex
June 1997
Working Paper Number 97-3
Fiscal Capacity: An Overview of Concepts
and Measurements Issues and Their Applicability in the Russian Federation
Jorge Martinez-Vazquez and L.F. Jameson Boex
June 1997
Working Paper Number 97-2
A Methodological Note on the Reform of Equalization
Transfers in the Russian Federation
Jorge Martinez-Vazquez and L.F. Jameson Boex
June 1997
Working Paper Number 97-1
Tax Systems in Transition Economies
Jorge Martinez-Vazquez and Robert McNab
March 1997
