Handbook on Decentralization, Devolution and the State

Handbook on Decentralization, Devolution and the State

Author: Lago, Ignacio

Publisher: Edward Elgar Publishing

Published: 2021-10-19

Total Pages: 400

ISBN-13: 1839103280

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Taking a multidisciplinary approach to the dynamics of political and economic decentralization in contemporary regimes, this comprehensive Handbook offers a critical examination of how the decentralization of governance affects citizen well-being.


Debt Bias and Other Distortions

Debt Bias and Other Distortions

Author: International Monetary Fund. Fiscal Affairs Dept.

Publisher: International Monetary Fund

Published: 2009-12-06

Total Pages: 41

ISBN-13: 1498335926

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Tax distortions are likely to have encouraged excessive leveraging and other financial market problems evident in the crisis. These effects have been little explored, but are potentially macro-relevant. Taxation can result, for example, in a net subsidy to borrowing of hundreds of basis points, raising debt-equity ratios and vulnerabilities from capital inflows. This paper reviews key channels by which tax distortions can significantly affect financial markets, drawing implications for tax design once the crisis has passed.


Dimensions of Tax Design

Dimensions of Tax Design

Author: James A. Mirrlees

Publisher: Oxford University Press

Published: 2010-04-29

Total Pages: 1360

ISBN-13: 0199553750

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The Review was chaired by Nobel Laureate Professor Sir James Mirrlees of the University of Cambridge and the Chinese University of Hong Kong. --


Improving Tax Increment Financing (TIF) for Economic Development

Improving Tax Increment Financing (TIF) for Economic Development

Author: David Merriman

Publisher:

Published: 2018-09-05

Total Pages: 0

ISBN-13: 9781558443778

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Economist David Merriman of the University of Illinois at Chicago reviews more than 30 individual studies in the most comprehensive assessment of tax increment financing (TIF) with practical recommendations for policy makers and practitioners. The report finds that while TIF has the potential to draw investment into neglected places, it has not accomplished the goal of promoting economic development in most cases. First implemented in the 1950s, TIF funds economic development within a defined district by earmarking increases in future property tax revenues that result from increases in real estate values in the district. The tax revenue can be used for public infrastructure or to compensate private developers for their investments, but TIF is prone to several pitfalls: it often captures some revenues that would have been generated through normal appreciation in property values, it can be exploited by cities to obtain revenues that would otherwise go to overlying government entities such as school districts, and it can make cities' financial decisions less transparent by separating them from the normal budget process. The report recommends several ways that state and local policy makers can reform TIF practices going forward.


Strengthening Forensic Science in the United States

Strengthening Forensic Science in the United States

Author: National Research Council

Publisher: National Academies Press

Published: 2009-07-29

Total Pages: 348

ISBN-13: 0309142393

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Scores of talented and dedicated people serve the forensic science community, performing vitally important work. However, they are often constrained by lack of adequate resources, sound policies, and national support. It is clear that change and advancements, both systematic and scientific, are needed in a number of forensic science disciplines to ensure the reliability of work, establish enforceable standards, and promote best practices with consistent application. Strengthening Forensic Science in the United States: A Path Forward provides a detailed plan for addressing these needs and suggests the creation of a new government entity, the National Institute of Forensic Science, to establish and enforce standards within the forensic science community. The benefits of improving and regulating the forensic science disciplines are clear: assisting law enforcement officials, enhancing homeland security, and reducing the risk of wrongful conviction and exoneration. Strengthening Forensic Science in the United States gives a full account of what is needed to advance the forensic science disciplines, including upgrading of systems and organizational structures, better training, widespread adoption of uniform and enforceable best practices, and mandatory certification and accreditation programs. While this book provides an essential call-to-action for congress and policy makers, it also serves as a vital tool for law enforcement agencies, criminal prosecutors and attorneys, and forensic science educators.


Rate-Cutting Tax Reforms and Corporate Tax Competition in Europe

Rate-Cutting Tax Reforms and Corporate Tax Competition in Europe

Author: Friedrich Heinemann

Publisher:

Published: 2010

Total Pages: 0

ISBN-13:

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While there is a large and growing number of studies on the determinants of corporate tax rates, the literature has so far ignored the fact that the behavior of governments in setting tax rates is often best described as a discrete choice decision problem. We set up an empirical model that relates a government's decision whether to cut its corporate tax rate to the country's own inherited tax and taxes in neighboring countries. Using comprehensive data on corporate tax reforms in Europe since 1980, we find evidence suggesting that the position in terms of the tax burden imposed on corporate income relative to geographical neighbors strongly affects the probability of rate-cutting tax reforms. Countries are particularly likely to cut their statutory tax rate if the inherited tax is high and if they are exposed to low-tax neighbors.


World Development Indicators 2016

World Development Indicators 2016

Author: World Bank

Publisher: World Bank Publications

Published: 2016-04-29

Total Pages: 184

ISBN-13: 1464806845

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World Development Indicators 2016 provides a compilation of relevant, high-quality, and internationally comparable statistics about global development and the fight against poverty. It is intended to help policymakers, students, analysts, professors, program managers, and citizens find and use data related to all aspects of development, including those that help monitor progress toward the World Bank Group’s two goals of ending poverty and promoting shared prosperity. Six themes are used to organize indicators—world view, people, environment, economy, states and markets, and global links. WDI 2016 includes: •A selection of the most popular indicators across 214 economies and 14 country groups organized into six WDI themes •A new section on the Sustainable Development Goals (SDGs) has replaced the one on Millennium Development Goals (MDGs). •The SDG section covers all 17 goals, and important targets to achieve these goals. Each goal has been presented in a maximum 2-page spread with selected indicators to explain the targets. •Each of the remaining sections includes an introduction, a map, a table of the most relevant and popular indicators for that theme together with a discussion of indicator compilation methodology. •A user guide describing resources available online and on mobile apps. Download the WDI DataFinder Mobile App and other Data Apps at data.worldbank.org/apps. WDI DataFinder is a mobile app for browsing the current WDI database on smartphones and tablets, using iOS and Android, available in four languages: English, French, Spanish, and Chinese. Use the app to: •Browse data using the structure of the WDI •Visually compare countries and indicators •Create, edit, and save customized tables, charts, and maps •Share what you create on Twitter, Facebook, and via email