this paper examines the idea that the rate of inflation tends to increase nominal government expenditures faster than government revenues. it concludes that while government expenditures rise concurrently with inflation, real government revenues tend to fall based on collection tags. empirical results using time series data for iran support our expectations in which the longer is the delay in g...

INTRODUCTION A number of recent studies document the proportion of all cigarette packs that are 'contraband' using discarded packs to measure tax avoidance and evasion, which we call tax non-compliance. To date, academic studies using discarded packs focused on relatively small geographical areas such as a city or a neighbourhood. METHODS We visited 160 communities across 38 US states in 2012...

In this article, the results of an initial attempt to estimate the effects of state attributes on plant location and investment expenditure were presented for the forest products industry in the southern United States. A conditional logit model was used to analyze new plant births, and a timeseries cross-section model to assess the total capital expenditure. Significant positive effects were fo...

A recent wave of literature, partly motivated by Presidential campaign tax reform plans, advances and analyzes the effects of proposals to limit tax expenditures. In addition to reducing distortions caused by favoritism for some types of expenditures over others, many of these reforms are advanced on distributive grounds and because the resulting broader base enables lower marginal tax rates an...

Using a political economy framework, this paper explores the tax-farming nature of China’s fiscally decentralized system and examines why the system incurs a particularly heavy financial burden on peasants. It points out that a political hierarchy, financed by a tax-farming system in China, fails to contain the exploitative behavior of local officials. Such a system results in expenditure devol...

Due to the recent economic crisis Greece is facing, the government has developed several initiatives using information and communication technologies (ICT) in order to foster the economic growth, enhance trust and transparency in the operation of public administration, streamline the public expenditure and combat corruption and tax evasion. Such initiatives include: a) the “transparency project...