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Public Finance Review
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#1Shu WangH-Index: 3
#2David MerrimanH-Index: 15
Last. Frank J. ChaloupkaH-Index: 73
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#1J. Ronnie Davis (UNO: University of New Orleans)H-Index: 8
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#1Rajeev K. Goel (ISU: Illinois State University)H-Index: 17
#2James W. Saunoris (EMU: Eastern Michigan University)H-Index: 8
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#1Oronde Small (Indian Ministry of Finance)
#2Leanora Alecia Brown (UTC: University of Tennessee at Chattanooga)
This research examines the effect of the provision of taxpayer services on filing and payment compliance for the corporate income tax (CIT) and general consumption tax (GCT) for large taxpayers in ...
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#1Mar Delgado Tellez (Bank of Spain)H-Index: 2
#2Javier J. Pérez García (Bank of Spain)H-Index: 20
We analyze from an empirical point of view the evolution and determinants of Spanish regional public debt. Spain offers an interesting case study because of its high level of fiscal decentralizatio...
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#1Aziz N. Berdiev (Bryant University)H-Index: 8
#2Rajeev K. Goel (ISU: Illinois State University)H-Index: 17
Last. James W. Saunoris (EMU: Eastern Michigan University)H-Index: 8
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Cultural and ethnic factors crucially affect economic agents’ propensities toward law-abiding behavior and operating in the underground economy is an important, widely prevalent, aspect. However, t...
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#1Kartikeya Singh (PwC: PricewaterhouseCoopers)H-Index: 1
#2Cody Kallen (UW: University of Wisconsin-Madison)
Last. Aparna Mathur (American Enterprise Institute)H-Index: 9
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The Organisation for Economic Co-operation and Development’s Base Erosion and Profit Shifting project has focused on income attributed to intangibles with an objective of curtailing perceived artif...
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#1Qing Miao (RIT: Rochester Institute of Technology)H-Index: 2
#2Can Chen (FIU: Florida International University)H-Index: 7
Last. Michael Ralph Abrigo (Philippine Institute for Development Studies)H-Index: 4
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Because of their uncertain and destructive nature, natural disasters can pose severe shocks to societies and jurisdictions across all levels of government. Disaster-related financial risk is a crit...
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#1Mark A. Moore (SFU: Simon Fraser University)H-Index: 8
#2Anthony E. Boardman (UBC: University of British Columbia)H-Index: 26
Last. Aidan R. Vining (SFU: Simon Fraser University)H-Index: 29
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This article presents new estimates of social discount rates (SDRs) for seventeen Latin American countries for use in public project evaluation. We derive the SDRs based on the social rate of time ...
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#1Lang (Kate) Yang (GW: George Washington University)
Political gridlock in state legislature often leads to a failure in adopting a budget by the start of a fiscal year. This article examines the intergovernmental implication of late state budgets, s...
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Public economics
Value-added tax
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