... Chapter 6 The Changing Structure of Tax Policies for Foreign Direct Investment in Developing ... more ... Chapter 6 The Changing Structure of Tax Policies for Foreign Direct Investment in Developing Countries 155 Jack M. Mintz Chapter 7 ... With and Without Preferential Treatment of A Highly-Mobile Tax Base 193 John Douglas Wilson Discussant Comments: Rosanne Altshuler 207 ...
The fall of the Soviet Union in 1991 brought enormous political, economic, and social challenges.... more The fall of the Soviet Union in 1991 brought enormous political, economic, and social challenges. During the transition from 1991 to the present, fiscal reform has been a pillar of Russia’s reform agenda. This book analyzes the effort to adopt a modern tax code where previously there were few recognizable taxes, establish an efficient tax administration where taxpayers had never paid taxes directly, and decentralize the system of governance where power had been centralized and dictatorial. Despite the remarkable achievements, many old and new challenges remain. This book brings an analytical approach to the study of fiscal reform in Russia and draws lessons for fiscal reform in other countries.
India is a Union of 28 States, two Union Territories with legislatures, and five Union Territorie... more India is a Union of 28 States, two Union Territories with legislatures, and five Union Territories without legislatures. The 7th Schedule of India’s Constitution provides for a separate State List, which enumerates exclusive legislative and executive authority that lies with state governments. The State List entrusts major responsibilities in the areas of human and physical development to the states. These responsibilities require major expenditures by the states, but the tax revenue sources assigned to the states, although they have not been fully used, are not sufficient to meet these expenditure responsibilities. The resulting fiscal imbalances of the states is addressed through a complex system of intergovernmental transfers in various forms and through several other channels, including borrowings. Over the years, in practice, the States of India have sought to finance their increasing needs for expenditures through different forms of transfers from the Union Government and loans, rather than by raising additional tax revenues and/or charging for services delivered. This has resulted in the states running large revenue and fiscal deficits and accumulating potentially unsustainable debt burdens. In this process, most states have compromised budgetary discipline, resorted to off-budget forms of borrowings, and accumulated large contingent liabilities, with the attendant risks of default. The lack of fiscal discipline among the states is symptomatic of a flawed intergovernmental fiscal system. In addition to the lack of aggregate fiscal discipline, the level and quality of services delivered by the states are well below where they ought to be with the money actually spent. There is much evidence of inefficient service delivery. For example, many states have high rates of illiteracy, particularly among women, and high infant and maternal mortality rates. In addition, the quality of economic services provided by the states, particularly electricity and transportation, is poor.
ABSTRACT Since the seminal work of Ramsey (1927) and especially Diamond and Mirrlees (1971), a la... more ABSTRACT Since the seminal work of Ramsey (1927) and especially Diamond and Mirrlees (1971), a large body of literature has striven to identify rules characterizing optimal tax structures. The fundamental limitation of such an approach has been the lack of information necessary to implement the rules derived in the optimal tax literature. This article offers an alternative approach to the optimal tax problem. The authors present a mechanism that induces individuals to honestly reveal the total tax burden they bear under alternative tax structures. Under certain conditcons, the mechanism could conceptually be used to find Ramsey's solution to optimal commodity taxation. The article also illustrates how the revelation approach can be operationalized by experiments designed to test theorems derived m the optimal tax literature.
There are competing explanations for the persistence of the education gender gap in Pakistan’s Kh... more There are competing explanations for the persistence of the education gender gap in Pakistan’s Khyber Pakhtunkhwa Province (KPK). Three reasons are given for this persistence, specifically parental and societal attitudes opposed to girls’ education and women’s employment outside the home; a lack of both family and public resources; and low labor market returns to women’s education. We seek to contribute to this debate by analyzing the results of a survey of a random sample of 642 families in the Dir District of KPK with a high-school-aged girl that attended at least some primary school. Our study shows that guardians of a high school aged girl, irrespective of the guardian’s gender, report very strong support for girls’ education and for women’s careers outside the home. These findings contradict the widespread belief that the persistence of the education gender gap in KPK is due to parental or societal attitudes opposed to girls’ education and women’s careers. Rather than parental ...
Pakistan’s Federally Administered Tribal Areas or FATA on the borders with Afghanistan are home t... more Pakistan’s Federally Administered Tribal Areas or FATA on the borders with Afghanistan are home to 4.1 million people and cover an area of more than 10 thousand square miles, slightly less than Belgium and larger than Maryland. Population lives in largely rural conurbations interspersed over hostile terrain and adheres to strong tribal affiliations. FATA have been the hotspot of militancy and violence in the last decade. During this time period, ordinary lives have been ravaged by militancy. Counter insurgency operations have been frequently conducted to restore state operations in various jurisdictions. Almost 80,000 troops from Pakistan’s military have been engaged in operations in the area. Air and drone strikes carried out in these areas have been the focus of periodic attention. In an ongoing operation in a southern agency of FATA, nearly 264,000 families have become internally displaced (IDP). Similarly, large numbers have also been internally displaced from Khyber Agency. Thi...
Vegetables are rich source of vitamins, carbohydrates, and proteins. Increased health awareness, ... more Vegetables are rich source of vitamins, carbohydrates, and proteins. Increased health awareness, high population growth rates, changing dietary patterns of an increasingly affluent middle class has generated a year-round demand for vegetables in Pakistan in general and in major city centres in particular. Due to the scarcity of off-season vegetables (OSV), they command a high price in the market. In the absence of storage infrastructure and vegetable processing industry in the country, OSV farming is a major opportunity for increasing farm income. However, farmers in the Federally Administered Tribal Area (FATA) of Pakistan are still using traditional farming methods and have not benefited from the opportunity to grow offseason vegetables. The PCNA-ISU FATA and Agriculture Extension Department (AED) of the Khyber Agency offered registered and non-registered farmers in FATA the opportunity to receive a free OSV package, including a tunnel, seeds, fertilizer, and training for OSV cult...
Supplemental Material, PFR_final_supplementary for Tax Incidence: Do Institutions Matter? An Expe... more Supplemental Material, PFR_final_supplementary for Tax Incidence: Do Institutions Matter? An Experimental Study by James C. Cox, Mark Rider, and Astha Sen in Public Finance Review
The fall of the Soviet Union in 1991 brought enormous political, economic, and social challenges.... more The fall of the Soviet Union in 1991 brought enormous political, economic, and social challenges. During the transition from 1991 to the present, fiscal reform has been a pillar of Russia’s reform agenda. This book analyzes the effort to adopt a modern tax code where previously there were few recognizable taxes, establish an efficient tax administration where taxpayers had never paid taxes directly, and decentralize the system of governance where power had been centralized and dictatorial. Despite the remarkable achievements, many old and new challenges remain. This book brings an analytical approach to the study of fiscal reform in Russia and draws lessons for fiscal reform in other countries.
... Chapter 6 The Changing Structure of Tax Policies for Foreign Direct Investment in Developing ... more ... Chapter 6 The Changing Structure of Tax Policies for Foreign Direct Investment in Developing Countries 155 Jack M. Mintz Chapter 7 ... With and Without Preferential Treatment of A Highly-Mobile Tax Base 193 John Douglas Wilson Discussant Comments: Rosanne Altshuler 207 ...
The fall of the Soviet Union in 1991 brought enormous political, economic, and social challenges.... more The fall of the Soviet Union in 1991 brought enormous political, economic, and social challenges. During the transition from 1991 to the present, fiscal reform has been a pillar of Russia’s reform agenda. This book analyzes the effort to adopt a modern tax code where previously there were few recognizable taxes, establish an efficient tax administration where taxpayers had never paid taxes directly, and decentralize the system of governance where power had been centralized and dictatorial. Despite the remarkable achievements, many old and new challenges remain. This book brings an analytical approach to the study of fiscal reform in Russia and draws lessons for fiscal reform in other countries.
India is a Union of 28 States, two Union Territories with legislatures, and five Union Territorie... more India is a Union of 28 States, two Union Territories with legislatures, and five Union Territories without legislatures. The 7th Schedule of India’s Constitution provides for a separate State List, which enumerates exclusive legislative and executive authority that lies with state governments. The State List entrusts major responsibilities in the areas of human and physical development to the states. These responsibilities require major expenditures by the states, but the tax revenue sources assigned to the states, although they have not been fully used, are not sufficient to meet these expenditure responsibilities. The resulting fiscal imbalances of the states is addressed through a complex system of intergovernmental transfers in various forms and through several other channels, including borrowings. Over the years, in practice, the States of India have sought to finance their increasing needs for expenditures through different forms of transfers from the Union Government and loans, rather than by raising additional tax revenues and/or charging for services delivered. This has resulted in the states running large revenue and fiscal deficits and accumulating potentially unsustainable debt burdens. In this process, most states have compromised budgetary discipline, resorted to off-budget forms of borrowings, and accumulated large contingent liabilities, with the attendant risks of default. The lack of fiscal discipline among the states is symptomatic of a flawed intergovernmental fiscal system. In addition to the lack of aggregate fiscal discipline, the level and quality of services delivered by the states are well below where they ought to be with the money actually spent. There is much evidence of inefficient service delivery. For example, many states have high rates of illiteracy, particularly among women, and high infant and maternal mortality rates. In addition, the quality of economic services provided by the states, particularly electricity and transportation, is poor.
ABSTRACT Since the seminal work of Ramsey (1927) and especially Diamond and Mirrlees (1971), a la... more ABSTRACT Since the seminal work of Ramsey (1927) and especially Diamond and Mirrlees (1971), a large body of literature has striven to identify rules characterizing optimal tax structures. The fundamental limitation of such an approach has been the lack of information necessary to implement the rules derived in the optimal tax literature. This article offers an alternative approach to the optimal tax problem. The authors present a mechanism that induces individuals to honestly reveal the total tax burden they bear under alternative tax structures. Under certain conditcons, the mechanism could conceptually be used to find Ramsey's solution to optimal commodity taxation. The article also illustrates how the revelation approach can be operationalized by experiments designed to test theorems derived m the optimal tax literature.
There are competing explanations for the persistence of the education gender gap in Pakistan’s Kh... more There are competing explanations for the persistence of the education gender gap in Pakistan’s Khyber Pakhtunkhwa Province (KPK). Three reasons are given for this persistence, specifically parental and societal attitudes opposed to girls’ education and women’s employment outside the home; a lack of both family and public resources; and low labor market returns to women’s education. We seek to contribute to this debate by analyzing the results of a survey of a random sample of 642 families in the Dir District of KPK with a high-school-aged girl that attended at least some primary school. Our study shows that guardians of a high school aged girl, irrespective of the guardian’s gender, report very strong support for girls’ education and for women’s careers outside the home. These findings contradict the widespread belief that the persistence of the education gender gap in KPK is due to parental or societal attitudes opposed to girls’ education and women’s careers. Rather than parental ...
Pakistan’s Federally Administered Tribal Areas or FATA on the borders with Afghanistan are home t... more Pakistan’s Federally Administered Tribal Areas or FATA on the borders with Afghanistan are home to 4.1 million people and cover an area of more than 10 thousand square miles, slightly less than Belgium and larger than Maryland. Population lives in largely rural conurbations interspersed over hostile terrain and adheres to strong tribal affiliations. FATA have been the hotspot of militancy and violence in the last decade. During this time period, ordinary lives have been ravaged by militancy. Counter insurgency operations have been frequently conducted to restore state operations in various jurisdictions. Almost 80,000 troops from Pakistan’s military have been engaged in operations in the area. Air and drone strikes carried out in these areas have been the focus of periodic attention. In an ongoing operation in a southern agency of FATA, nearly 264,000 families have become internally displaced (IDP). Similarly, large numbers have also been internally displaced from Khyber Agency. Thi...
Vegetables are rich source of vitamins, carbohydrates, and proteins. Increased health awareness, ... more Vegetables are rich source of vitamins, carbohydrates, and proteins. Increased health awareness, high population growth rates, changing dietary patterns of an increasingly affluent middle class has generated a year-round demand for vegetables in Pakistan in general and in major city centres in particular. Due to the scarcity of off-season vegetables (OSV), they command a high price in the market. In the absence of storage infrastructure and vegetable processing industry in the country, OSV farming is a major opportunity for increasing farm income. However, farmers in the Federally Administered Tribal Area (FATA) of Pakistan are still using traditional farming methods and have not benefited from the opportunity to grow offseason vegetables. The PCNA-ISU FATA and Agriculture Extension Department (AED) of the Khyber Agency offered registered and non-registered farmers in FATA the opportunity to receive a free OSV package, including a tunnel, seeds, fertilizer, and training for OSV cult...
Supplemental Material, PFR_final_supplementary for Tax Incidence: Do Institutions Matter? An Expe... more Supplemental Material, PFR_final_supplementary for Tax Incidence: Do Institutions Matter? An Experimental Study by James C. Cox, Mark Rider, and Astha Sen in Public Finance Review
The fall of the Soviet Union in 1991 brought enormous political, economic, and social challenges.... more The fall of the Soviet Union in 1991 brought enormous political, economic, and social challenges. During the transition from 1991 to the present, fiscal reform has been a pillar of Russia’s reform agenda. This book analyzes the effort to adopt a modern tax code where previously there were few recognizable taxes, establish an efficient tax administration where taxpayers had never paid taxes directly, and decentralize the system of governance where power had been centralized and dictatorial. Despite the remarkable achievements, many old and new challenges remain. This book brings an analytical approach to the study of fiscal reform in Russia and draws lessons for fiscal reform in other countries.
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