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Details about Richard M. Bird

E-mail:
Postal address:Rotman School of Management University of Toronto 105 St. George Street Toronto, ON Canada M5S 3E6
Workplace:Business Economics, Rotman School of Management, University of Toronto, (more information at EDIRC)
International Center for Public Policy, Department of Economics, Andrew Young School of Policy Studies, Georgia State University, (more information at EDIRC)
Australian Taxation Studies Program (ATAX), Faculty of Law, UNSW Sydney, (more information at EDIRC)

Access statistics for papers by Richard M. Bird.

Last updated 2020-02-06. Update your information in the RePEc Author Service.

Short-id: pbi26


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Working Papers

2016

  1. Taxing Consumption in Canada: Rates, Revenues, and Redistribution
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads

2015

  1. Can GTA Municipalities Raise Property Taxes? An Analysis of Tax Competition and Revenue Hills
    IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance Downloads
  2. Fiscal Decentralization and Decentralizing Tax Administration: Different Questions, Different Answers
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (2)
  3. How to Reform the Property Tax: Lessons from around the World
    IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance Downloads View citations (1)
  4. Reforming International Taxation: Is the Process the Real Product?
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads
    See also Journal Article in Hacienda Pública Española (2016)
  5. Requiem for an Institution: The End of the Indian Planning Commission
    IMFG Forum, University of Toronto, Institute on Municipal Finance and Governance Downloads
  6. Tobacco and Alcohol Excise Taxes for Improving Public Health and Revenue Outcomes: Marrying Sin and Virtue?
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (4)
    Also in Policy Research Working Paper Series, The World Bank (2015) Downloads View citations (4)

2014

  1. A Better Local Business Tax: The BVT
    IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance Downloads
  2. Decentralization and Infrastructure: Principles and Practice
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads
  3. Global Taxes and International Taxation: Mirage and Reality
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads
  4. Tax Evasion, the Provision of Public Infrastructure, and Growth: A General Equilibrium Approach to Two Very Different Countries, Egypt and Mauritius
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads
  5. The Political Economy of Property Tax Reform
    OECD Working Papers on Fiscal Federalism, OECD Publishing Downloads View citations (5)

2013

  1. Below the Salt: Decentralizing Value-Added Taxes
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads
  2. Decentralization and Infrastructure in Developing Countries: Reconciling Principles and Practice
    IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance Downloads View citations (1)
  3. Does Municipal Amalgamation Strengthen the Financial Viability of Local Government? A Canadian Example
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (2)
  4. Foreign Advice and Tax Policy in Developing Countries
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (1)
    See also Chapter (2014)
  5. Local Taxes and Local Expenditures: Strengthening the Wicksellian Connection
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (2)
  6. Merging Municipalities: Is Bigger Better?
    IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance Downloads View citations (4)
  7. Study to quantify and analyse the VAT Gap in the EU-27 Member States
    CASE Network Reports, CASE-Center for Social and Economic Research Downloads View citations (4)
  8. Taxation and Inequality in the Americas: Changing the Fiscal Contract?
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (4)
    Also in International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University (2013) Downloads View citations (4)

    See also Chapter (2014)

2012

  1. Are There Trends in Local Finance? A Comparative Look at Data and Normative Models of Local Government Finance
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (1)
  2. Coping with Change: The Need to Restructure Urban Governance and Finance in India
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads
    Also in IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance (2011) Downloads View citations (1)
  3. Designing Tax Policy: Constraints and Objectives in an Open Economy
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (3)
  4. Financing Social Expenditures in Developing Countries: Payroll or Value Added Taxes?
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (1)
  5. Fiscal Decentralization in Colombia: A Work (Still) in Progress
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (7)
  6. Subnational Taxation in Large Emerging Countries: BRIC Plus One
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (4)
    Also in IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance (2012) Downloads View citations (3)
  7. Taxation and Development: What Have We Learned from Fifty Years of Research?
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (5)
  8. The Costs of VAT: A Review of the Literature
    CASE Network Reports, CASE-Center for Social and Economic Research Downloads View citations (5)
    Also in International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University (2012) Downloads View citations (10)
  9. The GST/HST: Creating an Integrated Sales Tax in a Federal Country
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (1)
    See also Journal Article in SPP Research Papers (2012)

2011

  1. Are There Trends in Local Finance? A Cautionary Note on Comparative Studies and Normative Models of Local Government Finance
    IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance Downloads
  2. Benchmarking Tax Administrations in Developing Countries: A Systemic Approach
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (3)

2010

  1. Is Decentralization "Glue" or "Solvent" for National Unity?
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads
  2. Smart Tax Administration
    World Bank Other Operational Studies, The World Bank Downloads View citations (5)
    See also Journal Article in World Bank - Economic Premise (2010)
  3. Subnational taxation in developing countries: a review of the literature
    Policy Research Working Paper Series, The World Bank Downloads View citations (3)
    See also Journal Article in Journal of International Commerce, Economics and Policy (JICEP) (2011)
  4. TAXING ALCOHOL IN AFRICA: REFLECTIONS AND UPDATES
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (1)
  5. Tax System Change and the Impact of Tax Research
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads
    See also Chapter (2011)
  6. Taxation and Decentralization
    World Bank Other Operational Studies, The World Bank Downloads
    See also Journal Article in World Bank - Economic Premise (2010)
  7. Taxation and Development
    World Bank Other Operational Studies, The World Bank Downloads View citations (3)
    See also Journal Article in World Bank - Economic Premise (2010)
  8. Urban Governance and Finance in India
    Governance Working Papers, East Asian Bureau of Economic Research Downloads View citations (2)
    Also in Working Papers, eSocialSciences (2010) Downloads
    Working Papers, National Institute of Public Finance and Policy (2010) Downloads View citations (2)
  9. Value Added Tax: Onward and Upward?
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (7)
    See also Chapter (2011)

2009

  1. Subnational Taxes in Developing Countries: The Way Forward
    Working Papers, eSocialSciences Downloads View citations (1)
  2. Taxing Business
    World Bank Other Operational Studies, The World Bank Downloads View citations (4)
  3. Taxing Consumption
    World Bank Other Operational Studies, The World Bank Downloads
  4. The Personal Income Tax
    World Bank Other Operational Studies, The World Bank Downloads View citations (2)

2008

  1. Societal Institutions and Tax Effort in Developing Countries
    CEMA Working Papers, China Economics and Management Academy, Central University of Finance and Economics Downloads
    Also in CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA) (2004) Downloads View citations (17)
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University (2004) Downloads View citations (57)

    See also Journal Article in Annals of Economics and Finance (2014)
  2. Tax Assignment Revisited
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (2)
  3. Tax Challenges Facing Developing Countries
    Working Papers, eSocialSciences Downloads View citations (11)
    Also in Working Papers, National Institute of Public Finance and Policy (2008) Downloads View citations (17)
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University (2008) Downloads View citations (17)
  4. The BBLR Approach to tax Reform in Emerging Countries
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads

2007

  1. Tax Effort: The Impact of Corruption, Voice and Accountability
    CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA) Downloads View citations (19)

2006

  1. Is VAT the Best Way to Impose a General Consumption Tax in Developing Countries
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (11)
  2. Taxing consumption in Jamaica
    Community Affairs Research Working Paper, Federal Reserve Bank of Kansas City Downloads View citations (3)
    See also Journal Article in Public Finance Review (2007)

2005

  1. China's Fiscal System: A Work in Progress (2005)
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (7)
  2. Earmarking in Theory and Korean Practice (2005)
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (6)
  3. Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries (2005)
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (72)
  4. Value-Added Taxes in Developing and Transitional Countries: Lessons and Questions (2005)
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (11)

2004

  1. Expenditure-Based Equalization Transfers
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (1)
  2. Getting it Right: Financing Urban Development in China
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (1)
  3. Taxing Consumption in Jamaica:The GCT and the SCT
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (4)

2003

  1. Asymmetric Fiscal Decentralization: Glue or Solvent?
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads
  2. Fiscal Flows, Fiscal Balance, and Fiscal Sustainability
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (6)
  3. Is it Really so Hard-To-Tax? The Context and Role of Presumptive Taxes
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (3)

2002

  1. Closing the Gap: Fiscal Imbalaces and Intergovernmental Transfers in Developed Federations
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (6)
    See also Journal Article in Environment and Planning C (2004)

2001

  1. VATs in Federal States: Experiences and Emerging Possibilities
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads

2000

  1. Improving Taxpayer Service and Facilitating Compliance in Singapore
    World Bank Other Operational Studies, The World Bank Downloads View citations (2)
  2. Intergovernmental Fiscal Relations: Universal Principles, Local Applications
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (13)
  3. Tax incentives for foreign investment in Latin America
    Sede de la CEPAL en Santiago (Estudios e Investigaciones), Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL) Downloads View citations (1)

1999

  1. Rethinking Subnational Taxes; A New Look At Tax Assignment
    IMF Working Papers, International Monetary Fund Downloads View citations (30)

1997

  1. Decentralisation Financiere et Pays en Developement: Concepts, Mesure et Evaluation
    Cahiers de recherche, Centre interuniversitaire de recherche en économie quantitative, CIREQ
    Also in Cahiers de recherche, Universite de Montreal, Departement de sciences economiques (1997) Downloads

    See also Journal Article in L'Actualité Economique (1998)

1995

  1. A preliminary analysis of intergovernment transfers in Romania
    CEMA Working Papers, China Economics and Management Academy, Central University of Finance and Economics Downloads
  2. Intergovernmental fiscal relations and poverty alleviation in Viet Nam
    Policy Research Working Paper Series, The World Bank Downloads View citations (1)

1994

  1. Decentralizing infrastructure: for good or ill?
    Policy Research Working Paper Series, The World Bank Downloads View citations (12)

1993

  1. Fiscal decentralization and intergovernmental relations in transition economics: toward a systematic framework of analysis
    Policy Research Working Paper Series, The World Bank Downloads View citations (10)

1992

  1. Financing local government in Hungary
    Policy Research Working Paper Series, The World Bank Downloads View citations (5)

Journal Articles

2019

  1. The Income Tax in an Uncertain World: Pillar, Symbol, and Instrument
    Canadian Tax Journal, 2019, 67, (3), 623-642 Downloads

2018

  1. Are global taxes feasible?
    International Tax and Public Finance, 2018, 25, (5), 1372-1400 Downloads
  2. Policy Forum: Equalization and Canada's Fiscal Constitution--The Tie That Binds?
    Canadian Tax Journal, 2018, 66, (4), 847-869 Downloads

2016

  1. Finances of the Nation: Taxing Consumption in Canada: Rates, Revenues, and Redistribution
    Canadian Tax Journal, 2016, 64, (2), 417-442 Downloads
  2. Reforming International Taxation: Is the Process the Real Product?
    Hacienda Pública Española, 2016, 217, (2), 159-180 Downloads View citations (1)
    See also Working Paper (2015)
  3. The Corporate Income Tax in Canada: Does its Past Foretell its Future?
    SPP Research Papers, 2016, 9, (38) Downloads

2015

  1. Fiscal Contracting in Latin America
    World Development, 2015, 67, (C), 323-335 Downloads View citations (3)

2014

  1. Administrative Dimensions of Tax Reform
    Annals of Economics and Finance, 2014, 15, (2), 963-992 Downloads View citations (10)
  2. LOCAL TAXES AND LOCAL EXPENDITURES IN DEVELOPING COUNTRIES: STRENGTHENING THE WICKSELLIAN CONNECTION
    Public Administration & Development, 2014, 34, (5), 359-369 Downloads View citations (1)
  3. Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries
    Annals of Economics and Finance, 2014, 15, (2), 625-683 Downloads View citations (5)
  4. Societal Institutions and Tax Effort in Developing Countries
    Annals of Economics and Finance, 2014, 15, (1), 301-351 Downloads View citations (4)
    See also Working Paper (2008)
  5. VAT in a Federal System: Lessons from Canada
    Public Budgeting & Finance, 2014, 34, (4), 38-60 Downloads

2012

  1. The GST/HST: Creating an Integrated Sales Tax in a Federal Country
    SPP Research Papers, 2012, 5, (12) Downloads View citations (1)
    See also Working Paper (2012)

2011

  1. Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries
    World Development, 2011, 39, (10), 1691-1703 Downloads View citations (5)
  2. SUBNATIONAL TAXATION IN DEVELOPING COUNTRIES: A REVIEW OF THE LITERATURE
    Journal of International Commerce, Economics and Policy (JICEP), 2011, 02, (01), 139-161 Downloads View citations (6)
    See also Working Paper (2010)
  3. The economic costs of US stock mispricing
    Journal of Policy Modeling, 2011, 33, (4), 552-567 Downloads View citations (1)

2010

  1. Smart Tax Administration
    World Bank - Economic Premise, 2010, (36), 1-5 Downloads View citations (5)
    See also Working Paper (2010)
  2. Taxation and Decentralization
    World Bank - Economic Premise, 2010, (38), 1-5 Downloads View citations (1)
    See also Working Paper (2010)
  3. Taxation and Development
    World Bank - Economic Premise, 2010, (34), 1-5 Downloads View citations (10)
    See also Working Paper (2010)

2009

  1. The Economic Incidence of Replacing a Retail Sales Tax with a Value-Added Tax: Evidence from Canadian Experience
    Canadian Public Policy, 2009, 35, (1), 85-97 Downloads View citations (4)
  2. The Impact on Investment of Replacing a Retail Sales Tax With a Value-Added Tax: Evidence From Canadian Experience
    National Tax Journal, 2009, 62, (4), 591-609 Downloads View citations (5)

2008

  1. Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability
    Economic Analysis and Policy, 2008, 38, (1), 55-71 Downloads View citations (85)
  2. Tax Policy in Developing Countries: Looking Back—and Forward
    National Tax Journal, 2008, 61, (2), 279-301 Downloads View citations (15)
  3. Tax Policy in Emerging Countries
    Environment and Planning C, 2008, 26, (1), 73-86 Downloads View citations (2)
    Also in Environment and Planning C: Government and Policy, 2008, 26, (1), 73-86 (2008) Downloads View citations (8)
  4. Technology and Taxation in Developing Countries: From Hand to Mouse
    National Tax Journal, 2008, 61, (4), 791-821 Downloads View citations (13)

2007

  1. An Approach to Metropolitan Governance and Finance
    Environment and Planning C, 2007, 25, (5), 729-755 Downloads View citations (1)
    Also in Environment and Planning C: Government and Policy, 2007, 25, (5), 729-755 (2007) Downloads View citations (3)
  2. Taxing Consumption in Jamaica
    Public Finance Review, 2007, 35, (1), 26-56 Downloads View citations (1)
    See also Working Paper (2006)

2006

  1. Coordinating Federal and Provincial Sales Taxes: Lessons From the Canadian Experience
    National Tax Journal, 2006, 59, (4), 889-903 Downloads View citations (8)

2005

  1. Land and Property Taxation in 25 Countries: A Comparative Review
    ifo DICE Report, 2005, 3, (03), 34-42 Downloads
    See also Chapter (2004)
  2. The limited role of the personal income tax in developing countries
    Journal of Asian Economics, 2005, 16, (6), 928-946 Downloads View citations (29)

2004

  1. Closing the Gap: Fiscal Imbalances and Intergovernmental Transfers in Developed Federations
    Environment and Planning C, 2004, 22, (1), 77-102 Downloads View citations (5)
    Also in Environment and Planning C: Government and Policy, 2004, 22, (1), 77-102 (2004) Downloads View citations (21)

    See also Working Paper (2002)

2003

  1. The Uneasy Case Against Discriminatory Excise Taxation: Soft Drink Taxes in Ireland
    Public Finance Review, 2003, 31, (5), 510-533 Downloads View citations (7)

2002

  1. Intergovernmental Fiscal Transfers: International Lessons for Developing Countries
    World Development, 2002, 30, (6), 899-912 Downloads View citations (78)

2001

  1. E pluribus unum? Can fiscal federalism reconcile diversity and cohesion in fragmented states?
    Environment and Planning C: Government and Policy, 2001, 19, (2), 159-161 Downloads
  2. Fiscal Arrangements for Maintaining an Effective State in Canada
    Environment and Planning C, 2001, 19, (2), 163-187 Downloads View citations (2)
    Also in Environment and Planning C: Government and Policy, 2001, 19, (2), 163-187 (2001) Downloads View citations (5)

2000

  1. CVAT, VIVAT, and Dual VAT: Vertical ``Sharing'' and Interstate Trade
    International Tax and Public Finance, 2000, 7, (6), 753-761 Downloads View citations (14)

1998

  1. Dual VATs and Cross-Border Trade: Two Problems, One Solution?
    International Tax and Public Finance, 1998, 5, (3), 429-442 Downloads View citations (38)
  2. Décentralisation financière et pays en développement: concepts, mesure et évaluation
    L'Actualité Economique, 1998, 74, (3), 343-362 Downloads
    See also Working Paper (1997)

1994

  1. Decentralization of Intergovernmental Finance in Transition Economies
    Comparative Economic Studies, 1994, 36, (4), 149-160 Downloads View citations (2)
  2. Editorial
    Environment and Planning C, 1994, 12, (3), 261-261 Downloads
  3. Introduction
    International Tax and Public Finance, 1994, 1, (2), 167-168 Downloads View citations (3)
  4. Local Finance and Economic Reform in Eastern Europe
    Environment and Planning C, 1994, 12, (3), 263-276 Downloads
    Also in Environment and Planning C: Government and Policy, 1994, 12, (3), 263-276 (1994) Downloads

1993

  1. Threading the Fiscal Labyrinth: Some Issues in Fiscal Decentralization
    National Tax Journal, 1993, 46, (2), 207-27 Downloads View citations (9)

1992

  1. Taxing tourism in developing countries
    World Development, 1992, 20, (8), 1145-1158 Downloads View citations (13)

1991

  1. The Taxation of Personal Wealth in International Perspective
    Canadian Public Policy, 1991, 17, (3), 322-334 Downloads View citations (4)

1989

  1. Taxation in Papua New Guinea: Backwards to the future?
    World Development, 1989, 17, (8), 1145-1157 Downloads View citations (5)
  2. The Incidence of Indirect Taxes on Low-Income Households in Jamaica
    Economic Development and Cultural Change, 1989, 37, (2), 393-409 Downloads View citations (5)

1987

  1. A new look at indirect taxation in developing countries
    World Development, 1987, 15, (9), 1151-1161 Downloads View citations (8)
  2. Federalism and Regional Disparities: A Review Essay
    Canadian Public Policy, 1987, 13, (3), 380-383 Downloads

1986

  1. On Measuring Fiscal Centralization and Fiscal Balance in Federal States
    Environment and Planning C, 1986, 4, (4), 389-404 Downloads View citations (3)
    Also in Environment and Planning C: Government and Policy, 1986, 4, (4), 389-404 (1986) Downloads View citations (4)

1984

  1. Editorial
    Environment and Planning C, 1984, 2, (3), 249-250 Downloads
  2. Put up or shut up: Self-assessment and asymmetric information
    Journal of Policy Analysis and Management, 1984, 3, (4), 618-620 Downloads View citations (5)
  3. Tax Harmonization and Federal Finance: A Perspective on Recent Canadian Discussion
    Canadian Public Policy, 1984, 10, (3), 253-266 Downloads View citations (1)

1983

  1. Local Response to Intergovernmental Fiscal Transfers: The Case of Colombia
    Public Finance = Finances publiques, 1983, 38, (3), 429-39 View citations (2)
  2. Redesigning Intergovernmental Transfers: A Colombian Example
    Environment and Planning C, 1983, 1, (4), 461-473 Downloads
    Also in Environment and Planning C: Government and Policy, 1983, 1, (4), 461-473 (1983) Downloads

1980

  1. Income Redistribution through the Fiscal System: The Limits of Knowledge
    American Economic Review, 1980, 70, (2), 77-81 Downloads View citations (7)

1976

  1. The Incidence of the Property Tax: Old Wine In New Bottles?
    Canadian Public Policy, 1976, 2, (s1), 323-334 Downloads View citations (2)

1975

  1. International Aspects of the Taxation of Corporations and Shareholders (Aspects internationaux de l'imposition des sociétés et des actionnaires) (Aspectos internacionales de la tributación de sociedades y accionistas)
    IMF Staff Papers, 1975, 22, (2), 384-455 Downloads View citations (1)

1973

  1. Taxation and Income Distribution in Latin America: A Critical Review of Empirical Studies (Fiscalité et redistribution des revenus en Amérique latine: une revue critique de quelques études empiriques) (La tributación y la distribución del ingreso en América Latina: un examen crítico de los estudios empíricos)
    IMF Staff Papers, 1973, 20, (3), 639-682 Downloads View citations (3)

1971

  1. The Public Finances and the Technological Revolution: Comments
    Public Finance = Finances publiques, 1971, 26, (2), 159-67
  2. The Value Added Tax: Critique of a Review
    Journal of Economic Literature, 1971, 9, (4), 1167-73 Downloads View citations (1)
  3. The demand for local political autonomy: an individualistic theory
    Journal of Conflict Resolution, 1971, 15, (4), 443-456 Downloads
  4. Wagner's o Law' of Expanding State Activity
    Public Finance = Finances publiques, 1971, 26, (1), 1-26 View citations (56)

1970

  1. Income Distribution and Tax Policy in Colombia
    Economic Development and Cultural Change, 1970, 18, (4), 519-35 Downloads View citations (1)

1969

  1. Mathew, E. T., Agricultural Taxation and Economic Development in India, London, Asia Publishing House, 1968, 204 pp. ($7.50)
    American Journal of Agricultural Economics, 1969, 51, (4), 973-975 Downloads

1965

  1. THE NEED FOR REGIONAL POLICY IN A COMMON MARKET
    Scottish Journal of Political Economy, 1965, 12, (3), 225-242 Downloads

1962

  1. INITIAL AND INVESTMENT ALLOWANCES UNDER THE BRITISH INCOME TAX AND COUNTER‐CYCLICAL POLICY
    Journal of Finance, 1962, 17, (3), 501-502 Downloads

Books

2018

  1. Fiscal Decentralization and Local Finance in Developing Countries
    Books, Edward Elgar Publishing Downloads View citations (2)

2011

  1. The VAT in Developing and Transitional Countries
    Cambridge Books, Cambridge University Press View citations (11)
    Also in Cambridge Books, Cambridge University Press (2007) View citations (91)

2006

  1. Perspectives on Fiscal Federalism
    World Bank Publications, The World Bank Downloads View citations (16)

Edited books

2014

  1. Taxation and Development: The Weakest Link?
    Books, Edward Elgar Publishing Downloads View citations (1)

2008

  1. Fiscal Decentralization in Developing Countries
    Cambridge Books, Cambridge University Press View citations (2)

2007

  1. Fiscal Fragmentation in Decentralized Countries
    Books, Edward Elgar Publishing Downloads

2005

  1. Fiscal Reform in Colombia: Problems and Prospects, vol 1
    MIT Press Books, The MIT Press View citations (14)

2004

  1. International Handbook of Land and Property Taxation
    Books, Edward Elgar Publishing Downloads View citations (21)

1999

  1. Fiscal Decentralization in Developing Countries
    Cambridge Books, Cambridge University Press View citations (1)

Chapters

2014

  1. Foreign advice and tax policy in developing countries
    Chapter 4 in Taxation and Development: The Weakest Link?, 2014, pp 103-144 Downloads
    See also Working Paper (2013)
  2. Sustainable development requires a good tax system
    Chapter 1 in Taxation and Development: The Weakest Link?, 2014, pp 1-24 Downloads
  3. Taxation and inequality in the Americas: Changing the fiscal contract?
    Chapter 7 in Taxation and Development: The Weakest Link?, 2014, pp 193-237 Downloads View citations (1)
    See also Working Paper (2013)

2011

  1. Tax System Change and the Impact of Tax Research
    Chapter 12 in The Elgar Guide to Tax Systems, 2011 Downloads
    See also Working Paper (2010)
  2. Value-Added Tax: Onward and Upward?
    Chapter 6 in The Elgar Guide to Tax Systems, 2011 Downloads View citations (4)
    See also Working Paper (2010)

2010

  1. Central and Subnational VATs in Federal Countries
    Chapter 3 in Fiscal Reforms in the Middle East, 2010 Downloads

2007

  1. Reconciling Diversity with Equality: The Role of Intergovernmental Fiscal Arrangements in Maintaining an Effective State in Canada
    Chapter 3 in Fiscal Fragmentation in Decentralized Countries, 2007 Downloads
  2. Subsidiarity, Solidarity and Asymmetry: Aspects of the Problem
    Chapter 1 in Fiscal Fragmentation in Decentralized Countries, 2007 Downloads
  3. The Country Studies: Comparisons and Conclusions
    Chapter 2 in Fiscal Fragmentation in Decentralized Countries, 2007 Downloads

2006

  1. Fiscal Federalism and National Unity
    Chapter 20 in Handbook of Fiscal Federalism, 2006 Downloads

2004

  1. Introduction and Overview
    Chapter 1 in International Handbook of Land and Property Taxation, 2004 Downloads
  2. Land Taxes in Colombia
    Chapter 24 in International Handbook of Land and Property Taxation, 2004 Downloads
  3. Land and Property Taxation in 25 Countries: A Comparative Review
    Chapter 2 in International Handbook of Land and Property Taxation, 2004 Downloads View citations (2)
    See also Journal Article in ifo DICE Report (2005)
  4. Land and Property Taxes in Poland
    Chapter 22 in International Handbook of Land and Property Taxation, 2004 Downloads
  5. Property Tax in Ukraine
    Chapter 21 in International Handbook of Land and Property Taxation, 2004 Downloads
  6. Property Taxes in Mexico
    Chapter 27 in International Handbook of Land and Property Taxation, 2004 Downloads
  7. Property Taxes in Nicaragua
    Chapter 28 in International Handbook of Land and Property Taxation, 2004 Downloads
  8. Real Estate Tax in Latvia
    Chapter 23 in International Handbook of Land and Property Taxation, 2004 Downloads
  9. Reforming Property Taxes
    Chapter 3 in International Handbook of Land and Property Taxation, 2004 Downloads

2001

  1. Tax Policy and Tax Research in Canada
    A chapter in The State of Economics in Canada: Festschrift in Honour of David Slater, 2001, pp 59-78 Downloads View citations (2)
 
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