International Center for Public Policy Working Paper Series, at AYSPS, GSU

From International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University
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2007: Tax Morale and Tax Evasion in Latin American Countries

James Alm and Jorge Martinez-Vazquez

2007: Procedural Justice and the Regulation of Tax Compliance Behaviour: The Moderating Role of Personal Norms

Kristina Murphy

2007: Why Pay Taxes? A Review of Tax Compliance Decisions

Erich Kirchler, Stephan Muehlbacher, Barbara Kastlunger and Ingrid Wahl

2007: Tax Evasion, Tax Amnesties and the Psychological Tax Contract

Lars Feld and Bruno Frey

2007: Myth and Reality of Flat Tax Reform: Tax Evasion and Real Side Response of Russian Households

Yuriy Gorodnichenko, Jorge Martinez-Vazquez and Klara Sabirianova Peter

2007: Tax Compliance, Tax Morale, and Governance Quality

Benno Torgler, Markus Schaffner and Alison Macintyre

2007: Vertical and Horizontal Reciprocity in a Theory of Taxpayer Compliance

Jan Schnellenbach

2007: Tax Evasion, Corruption, and the Social Contract in Transition

Eric Uslaner

2007: A Meta-Analysis of Tax Compliance Experiments

Calvin Blackwell

2007: Econometric Models for Multi-Stage Audit Processes: An Application to the IRS National Research Program

Brian Erard and Jonathan S. Feinstein

2007: Tax Compliance: Social Norms, Culture and Endogeneity

John Cullis, Philip Jones and Alan Lewis

2007: Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries

Klara Sabirianova Peter, Steve Buttrick and Denvil Duncan

2007: Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia

Yuriy Gorodnichenko, Jorge Martinez-Vazquez and Klara Sabirianova Peter

2007: The Evolution of Tax Morale in Modern Spain

Jorge Martinez-Vazquez and Benno Torgler

2007: Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation

James Alm, Jorge Martinez-Vazquez and Sally Wallace

2007: Moving Towards Dual Income Taxation in Europe

Bernd Genser and Andreas Reutter

2007: Consumption-Based Direct Taxes: A Guide Tour of the Amusement Park

Charles E. McLure and George Zodrow

2007: Economic Effects of A Personal Capital Income Tax Add-on to a Consumption Tax

John Diamond and George Zodrow

2007: Cost Benefit Analysis of Presumptive Taxation

Shlomo Yitzhaki

2007: Implications of Return-Free Tax Systems for the Structure of the Individual Income Tax

Janet Holtzblatt

2007: From Income Tax to Consumption Tax? The Case of Jamaica

Roy Bahl and Sally Wallace

2007: How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine

James Alm, Pablo Saavedra and Edward Sennoga

2007: Using Human Capital Theory to Establish a Potential Income Tax

Dagney Faulk, Jorge Martinez-Vazquez and Sally Wallace

2007: Revenue Assignments in the Practice of Fiscal Decentralization

Jorge Martinez-Vazquez

2007: The Municipal Transfer System in Nicaragua:Evaluation and Proposals for Reform

Jorge Martinez-Vazquez and Cristian Sepulveda

2007: Budget Policy and Income Distribution

Jorge Martinez-Vazquez

2007: Flat Rate Taxes; A Policy Note

Sandra Hadler, Christine Moloi and Sally Wallace

2007: The Role of Provincial Policies in Fiscal Equalization Outcomes in China

Jorge Martinez-Vazquez, Baoyun Qiao and Li Zhang

2007: Tax Morale and Tax Evasion in Latin America

James Alm and Jorge Martinez-Vazquez

2007: Inequality and Progressiveness in the Distribution of Revenues of the States in Federal Countries: A Comparitive Study

Luis Hierro, Pedro Atienza and David Patiño-Rodriguez

2007: Are Government Policies More Important Than Taxation in Attracting FDI?

Timothy Goodspeed, Jorge Martinez-Vazquez and JLi Zhang

2007: Equalization Transfers in Romania: Current System and Proposals for Reform

Juan Luís Gómez, Jorge Martinez-Vazquez and Cristian Sepulveda

2006: Cost Benefit Analysis of Presumptive Taxation

Shlomo Yitzhaki

2006: Implications of Return-Free Tax Systems for the Structure of the Individual Income Tax

Janet Holtzblatt

2006: Economic Effects of a Personal Capital Income Tax Add-On to a Consumption Tax

John Diamond and George Zodrow

2006: How Should Individuals Be Taxed? Designing Income Taxes, Payroll Taxes, and "Simplified" Taxes in Ukraine

James Alm and Pablo Saavedra

2006: From Income to Consumption Tax?: The Case of Jamaica

Roy Bahl and Sally Wallace

2006: Moving Toward a Dual Income tax in Japan

Hiromtsu Ishi

2006: The Dual Income Tax: Implementation and Experience in European Countries

Bernd Genser

2006: Pakistan: A Preliminary Assessment of the Federal Tax System

Jorge Martinez-Vazquez

2006: The Practice of Fiscal Federalism in Spain

Julio López-Laborda, Jorge Martinez-Vazquez and Carlos Monasterio Escudero

2006: Fiscal Decentralization in the People’s Democratic Republic of Lao

Jorge Martinez-Vazquez, Juan Luis Gomez and Guevera Yao

2006: Who Bears the Burden of Taxes on Labor Income in Russia?

Jorge Martinez-Vazquez, Mark Rider, Riatu Qibthiyyah and Sally Wallace

2006: Income Mobility: The Recent American Experience

Robert Carroll, David Joulfaian and Mark Rider

2006: Intergovernmental Fiscal Relations in Romania: Challenges and Options for Reform

Jorge Martinez-Vazquez, Cristian Sepulveda, Gabriel Leonardo and Benjamin Miller

2006: Personal Income Taxation: The Cornerstone of the Tax System in Democratic Spain

Desiderio Romero-Jordan and José Félix Sanz

2006: Reaching a Political Consensus for Tax Reform in Spain: The Moncloa Pacts, Joining the European Union and the Rest of the Journey

Fransisco Comín

2006: Is VAT the Best Way to Impose a General Consumption Tax in Developing Countries

Richard Bird and Pierre-Pascal Gendron

2006: Contract Enforcement, Institutional Stability, and the Level and Maturity of International Debt

Wasseem Mina and Jorge Martinez-Vazquez

2006: Regional-Local Dimension of Russia's Fiscal Equalization

Jorge Martinez-Vazquez and Andrey Timofeev

2006: The Effect of Personal Income Tax Rates on Individual and Business Decisions - A Review of the Evidence

Mark Rider

2006: Are Government Policies More Important Than Taxation in Attracting FDI

Timothy Goodspeed, Jorge Martinez-Vazquez and JLi Zhang

2006: Pocketing and Deceiving: The Behavior of Agency in a Donor - Delivery Agency - Recipient Organization

Baoyun Qiao, Jorge Martinez-Vazquez and Yongsheng Xu

2006: The Reform of the Tax Administration in Spain

Jorge Onrubia

2006: Financing Local Governments: The Spanish Experience

F. Pedraja-Chaparro, J. Salinas-Jiménez and J. Suárez-Pandiello

2006: Regional Decentralization in Spain: Vertical Imbalances and Revenue Assignments

Julio López-Laborda and Carlos Monasterio Escudero

2006: Environmental Taxes in Spain: A Missed Opportunity

Alberto Gago, Xavier Labandeira, Fidel Picos and Miguel Rodriguez

2006: Social Protection and Social Security Contributions in Spain

Ignacio Zubriri

2006: The Reform of Indirect Taxation in Spain: VAT and Excise

José Sánchez Maldonado and Salvador Gómez Sala

2006: The Personal Wealth Taxes: The Inheretance and Gift Taxes and the Net Wealth Tax in Spain

Laura de Pablos Escobar

2006: The Evolving Role of the Corporate Income Tax in Spain

Raquel Paredes Gómez

2006: Tax Reform in Perspective: The Role of the Public Sector in Spain Along the Process of European Integration

José Manuel Gonález-Páramo and Pablo Hernández de Cos

2006: The Business Community, Policy Makers, and Tax Reform in Spain (1977 - 2004)

Emilio Albi