Details about Sally Wallace

Access statistics for papers by Sally Wallace.

Last updated 2024-04-27. Update your information in the RePEc Author Service.

Short-id: pwa70

Working Papers

2017

1. The Revenue Efficiency of India’s Sub-National VAT
   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

2016

2. Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy
   Working Papers, Department of Economics, University of Venice "Ca' Foscari" View citations (2)

2014

3. Political Institutions and Corruption:An Experimental Examination of the "Right to Recall"
   Experimental Economics Center Working Paper Series, Experimental Economics Center, Andrew Young School of Policy Studies, Georgia State University

2013

4. The Impact of Tax Incentives to Stimulate Investment in South Africa
   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 View citations (4)
   Also in Working Papers, Stellenbosch University, Department of Economics (2013) View citations (4)
5. “The Impact of Micro-simulation and CGE modeling on Tax Reform and Tax Advice in Developing Countries”: A Survey of Alternative Approaches and an Application to Pakistan
   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 View citations (4)

2011

6. Status of PRI Finances in West Bengal Final Report
   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
7. Taxpayer Reporting Responses and the Tax Reform Act of 1986
   Working Papers, Tulane University, Department of Economics View citations (1)

2010

8. 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 View citations (3)

2009

9. Food Consumption in Jamaica: A Household and Social Behavior
   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 View citations (1)
10. West Bengal: Fiscal Decentralization to Rural Governments: Analysis and Reform Options
    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

11. Determinants of Education Duration in Jamaica
    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
12. Incidence of Taxes in Pakistan: Primer and Estimates
    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 View citations (9)
13. Pakistan: Comprehensive Individual Tax Reform: Round 2
    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
14. Pakistan: Provincial Government Taxation
    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 View citations (16)
15. Reforming the Property Tax in Developing Countries: A New 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 View citations (8)
16. The Challenge of Intergovernmental Fiscal Relations in Pakistan: The Property Tax Division
    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 View citations (1)

2007

17. Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation
    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 View citations (2)
    See also Journal Article DO TAX AMNESTIES WORK? THE REVENUE EFFECTS OF TAX AMNESTIES DURING THE TRANSITION IN THE RUSSIAN FEDERATION, Economic Analysis and Policy, Elsevier (2009) View citations (10) (2009)
18. Flat Rate Taxes; A Policy Note
    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 View citations (1)
19. From Income Tax to Consumption Tax? The Case of Jamaica
    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 View citations (2)
    See also Journal Article From Income Tax to Consumption Tax?. The Case of Jamaica, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2007) View citations (2) (2007)
20. Teen Smoking and Birth Outcomes
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
21. Using Human Capital Theory to Establish a Potential Income Tax
    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 View citations (4)
    See also Journal Article Using Human-Capital Theory to Establish a Potential-Income Tax, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2007) View citations (4) (2007)

2006

22. From Income to Consumption Tax?: The Case of Jamaica
    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
23. Who Bears the Burden of Taxes on Labor Income in Russia?
    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 View citations (9)

2005

24. On Some Non-Equivalence Results of Ad Valorem Tax (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

2004

25. Intergovernmental Transfers: The Vertical Sharing Dimension
    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 View citations (7)
26. Payroll Taxes and Contributions
    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 View citations (3)
27. Tax Burden in Jamaica
    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 View citations (10)
28. The Jamaican Individual Income Tax
    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 View citations (6)

2003

29. 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 View citations (17)

2002

30. Imputed an Presumptive Taxes: International Experiences and Lessons for Russia
    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 View citations (8)

2001

31. Fiscal Architecture and the Analysis of Public Expenditure Needs and Revenue Capacity
    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 View citations (2)

Journal Articles

2015

1. Book Review: Critical Issues in Taxation and Development Edited by Clemens Fuest and George R. Zodrow (Mit Press, 2013, Cambridge Ma, 248 Pages)
   National Tax Journal, 2015, 68, (1), 215-224
2. The Distribution of the Burden of US Health Care Financing
   International Journal of Financial Research, 2015, 6, (3), 29-48

2010

3. Fiscal Decentralization to Rural Local Governments in India: A Case Study of West Bengal State
   Publius: The Journal of Federalism, 2010, 40, (2), 312-331 View citations (3)

2009

4. DO TAX AMNESTIES WORK? THE REVENUE EFFECTS OF TAX AMNESTIES DURING THE TRANSITION IN THE RUSSIAN FEDERATION
   Economic Analysis and Policy, 2009, 39, (2), 235-253 View citations (10)
   See also Working Paper Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation, International Center for Public Policy Working Paper Series, at AYSPS, GSU (2007) View citations (2) (2007)

2007

5. Are Jamaica’s Direct Taxes on Labor “Fair†?
   Public Finance Review, 2007, 35, (1), 83-102 View citations (9)
6. Comprehensive Tax Reform in Jamaica
   Public Finance Review, 2007, 35, (1), 4-25 View citations (4)
7. From Income Tax to Consumption Tax?. The Case of Jamaica
   FinanzArchiv: Public Finance Analysis, 2007, 63, (3), 396-414 View citations (2)
   See also Working Paper From Income Tax to Consumption Tax? The Case of Jamaica, International Center for Public Policy Working Paper Series, at AYSPS, GSU (2007) View citations (2) (2007)
8. Using Human-Capital Theory to Establish a Potential-Income Tax
   FinanzArchiv: Public Finance Analysis, 2007, 63, (3), 415-435 View citations (4)
   See also Working Paper Using Human Capital Theory to Establish a Potential Income Tax, International Center for Public Policy Working Paper Series, at AYSPS, GSU (2007) View citations (4) (2007)
9. Which Elasticity? Estimating the Responsiveness of Taxpayer Reporting Decisions
   International Advances in Economic Research, 2007, 13, (3), 255-267 View citations (1)

2006

10. Source of income effects for demand decisions and taxable consumption
    Applied Economics, 2006, 38, (20), 2371-2379 View citations (5)

2005

11. Confidentiality and Taxpayer Compliance
    National Tax Journal, 2005, 58, (3), 427-38 View citations (6)
12. Estimating Differential Responses to Local Fiscal Conditions: A Mixture Model Analysis
    Public Finance Review, 2005, 33, (1), 36-61 View citations (6)
13. How fair? Changes in federal income taxation and the distribution of income, 1978 to 1998
    Journal of Policy Analysis and Management, 2005, 24, (1), 5-22 View citations (15)
14. The Disappearing State Corporate Income Tax
    National Tax Journal, 2005, 58, (1), 115-38 View citations (6)

2002

15. State and Local Government Choices in Fiscal Redistribution
    National Tax Journal, 2002, 55, (4), 723-42 View citations (27)

1998

16. The implications of current policies on the production of infant health
    Applied Economics, 1998, 30, (9), 1177-1186 View citations (3)

1997

17. The Implications of Expanded School Choice
    Public Finance Review, 1997, 25, (5), 459-473 View citations (2)

1996

18. Changing Demographics and State Fiscal Outlook: the Case of Sales Taxes
    Public Finance Review, 1996, 24, (2), 237-262 View citations (4)

1994

19. Revenue Sharing in Russia
    Environment and Planning C, 1994, 12, (3), 293-307 View citations (1)

1993

20. The effects of state personal income tax differentials on wages
    Regional Science and Urban Economics, 1993, 23, (5), 611-628 View citations (9)

1991

21. The Distributional Implications of the 1986 Tax Reform
    National Tax Journal, 1991, 44, (2), 181-98 View citations (7)

Books

2008

1. Tax Reform in Russia
   Books, Edward Elgar Publishing View citations (17)

Edited books

2010

1. State and Local Fiscal Policy
   Books, Edward Elgar Publishing View citations (2)

Chapters

2014

1. Modeling tax reform in developing countries
   Chapter 3 in Taxation and Development: The Weakest Link?, 2014, pp 69-102 View citations (2)

2011

2. Challenge to Intergovernmental Fiscal Relations in Pakistan: The Revenue Assignment Dimension
   Chapter 4 in Decentralization in Developing Countries, 2011 View citations (1)

2010

3. Can Georgia Move from Income Tax to Consumption Tax?
   Chapter 7 in State and Local Fiscal Policy, 2010
4. Introduction and Overview
   Chapter 1 in State and Local Fiscal Policy, 2010

2004

5. What a tangled web: local property, income and sales taxes
   Chapter 3 in City Taxes, City Spending, 2004 View citations (1)

2003

6. Chaning times: Demographic and economic changes and state local government finances
   Chapter 3 in State and Local Finances under Pressure, 2003