Abstract This paper contributes to the debate on domestic revenue mobilization and state-building in Global South by exploring concept of fiscal states common assumption that such are present sub-Saharan Africa. We systematically review diverse understandings state across relevant literatures revisit its conceptualization. On basis, we define as a whose public base is dominated tax loans, where...

This paper reconstructs the National Income and Product Accounts to add asset-price (‘capital’) gains national income derive a measure of total returns. It also treats rent-extraction as charge against GDP, not contribution output. Segregating Finance, Insurance, Real Estate sector from rest private shows that most growth in wealth derives rentier activities – dynamic finance capitalism more th...

We study a system of replicable (identical) cities with un-priced traffic congestion where each city requires a minimum investment in infrastructure setup costs. We consider alternative planning regimes (or, equivalently, market with profit-maximizing developers), differing from each other according to the public policy for financing the infrastructure. These policies play two roles: 1) providi...

This paper provides a spatial-econometric analysis of the setting of property tax rates by Dutch municipalities. We find evidence of tax mimicking: a ten percent higher property tax rate in neighboring municipalities leads to a 3.5 percent higher tax rate. Mimicking is less pronounced in municipalities governed by coalitions backed by a large majority. This points to yardstick competition as th...

N umerous studies have been conducted about the determinants of tax evasion. In all of these studies, this phenomenon has been taken into account in the framework of balanced budget and a non-oil economy. In this study the determinants are examined by extending an endogenous growth model and considering two cases for the government budget in an oil-exporting country along with its budget d...

NRI point data. The model tilizes modern land use theory based on the land rent theory. In addition to the returns, we ey words: land use change, property tax, discrete choice, nested logit, Louisiana. Maksym Polyakov and Daowei Zhang, Auburn Univers Acknowledgement: This study was supported by the National Research Initiative of the Cooperative State Research, Education and Extension Service, ...

All opinions expressed here are those of the authors and not those of the Economics Education and Research Consortium Research dissemination by the EERC may include views on policy, but the EERC itself takes no institutional policy positions Though Russia is very rich in natural resources, the share of natural resource rental payments in budget revenues is very low, less than 4% of the consolid...

We consider the static and dynamic models of Cournot duopoly with tax evasion. In the dynamic model we introduce the time delay and we analyze the local stability of the stationary state. There is a critical value of the delay when the Hopf bifurcation occurs. Mathematics Subject Classification: 34K18, 47N10; Jel Classification: C61, C62, H26

Corporate income tax rate in Latvia is one of the lowest in the European Union and is favourable for business. However, the government additionally uses numerous CIT reliefs to stimulate investments, to promote specific industries and investors. Total costs of these tax reliefs are high, but many of the goals declared by their introduction are not reached, suggesting that tax relief efficiency ...