Public finance in developing and transitional countries : essays in honor of Richard Bird / edited by Jorge Martinez-Vazquez and James Alm.

Format:

Book

Contributor:

Bird, Richard M. (Richard Miller), 1938-

Martinez-Vazquez, Jorge.

Alm, James.

Series:

Studies in fiscal federalism and state-local finance

Language:

English

Subjects (All):

Finance, Public--Developing countries--Congresses.

Finance, Public.

Fiscal policy--Developing countries--Congresses.

Fiscal policy.

Developing countries--Economic policy--Congresses.

Developing countries.

Economic policy.

Genre:

Conference papers and proceedings.

Festschriften.

Physical Description:

xiii, 357 pages : illustrations ; 23 cm.

Place of Publication:

Cheltenham, UK ; Northampton, MA : Edward Elgar, [2003]

Contents:

Section I. Intergovernmental Fiscal Relations

2. Fiscal decentralization: the provincial-local dimension / Roy Bahl, Sally Wallace 5

3. Challenges of fiscal decentralization in developing and transitional economies: an Asian perspective / M. Govinda Rao 35

4. Liberalization and the spatial allocation of population in developing and transition countries / David E. Wildasin 63

5. On the measurement and impact of fiscal decentralization / Robert D. Ebel, Serdar Yilmaz 101

Section II. Tax Evasion, Tax Administration and the Role of Government

6. The cost of government and the misuse of public assets / Vito Tanzi, Tej Prakash 129

7. Institutions, paradigms, and tax evasion in developing and transition countries / James Alm, Jorge Martinez-Vazquez 146

8. The circular flow of debts and barter in a transition economy: the case of Ukraine / Wayne Thirsk 179

Section III. Fiscal Policy

9. Growth and taxes: some implications for developing economies / Jack M. Mintz 205

10. Is fiscal stability compatible with decentralization? The case of Latin America / William Dillinger, Guillermo Perry, Steven B. Webb 232

11. How should tobacco be taxed in EU-accession countries? / Sijbren Cnossen 261

12. Taxation of electronic commerce in developing countries / Charles E. McLure, Jr. 283

Comments on 'Taxation of electronic commerce in developing countries' by Charles E. McLure, Jr. / Peggy B. Musgrave 324

Taxation and budget constraints of sub-national governments: some links. Comments on Section III / Francois Vaillancourt 327

13. Taking the low road / Richard M. Bird 335.

Notes:

Essays presented at a conference held in the spring of 2001.

Includes bibliographical references and index.

ISBN:

1840648813

OCLC:

49421654