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Tobacco and alcohol excise taxes for improving public health and revenue outcomes : marrying sin and virtue ? (English)

Excise taxes on alcohol and tobacco have long been a dependable and significant revenue source in many countries. More recently, considerable attention has been paid to the way in which such taxes may also be used to attain public health objectives by reducing the consumption of products with adverse health and social impacts. ... See More +

Policy Research Working Paper WPS7500 NOV 23, 2015

Bird,Richard M. Disclosed

Fiscal management (Chinese)

In Western democracies, systems of checks and balances built into government structures have formed the core of good governance, and have helped empower citizens for more than two hundred years. ... See More +

Publication 34377 MAY 01, 2013

Andrews,Matthew; Bird,Richard M.; Brixi,Hana; Kharas,Homi; Mishra,Deepak K.; Purohit,Mahesh C.; Schacter,Mark J.; Shah, Anwar [editor]; Von Hagen,Jurgen English, Spanish Disclosed

Taxation and decentralization (English)

Strengthening sub-national governments is high on the policy agenda of many developing countries. From an economics perspective, the most important potential benefit from decentralization is the increased efficiency (and consequent welfare gain) that comes from moving governance closer to the people. ... See More +

Brief 57657 NOV 01, 2010

Bird, Richard Disclosed

Subnational taxation in developing countries : a review of the literature (English)

This paper reviews the literature on tax assignment in decentralized countries. Ideally, own-source revenues should be sufficient to enable at least the richest subnational governments to finance from their own resources all locally-provided services that primarily benefit local residents. ... See More +

Policy Research Working Paper WPS5450 OCT 01, 2010

Bird, Richard M. Disclosed

Smart tax administration (English)

The 'smartest' development policy needs to be underpinned by 'smart' tax policy. However, the best tax policy in the world is worth little if it cannot be implemented effectively. ... See More +

Brief 57398 OCT 01, 2010

Bird, Richard Disclosed

Taxation and development (English)

For more than half a century, scholars and international agencies have been making recommendations about taxation in developing countries. The advice economists have offered to developing countries has changed over time, particularly regarding income and consumption taxes. ... See More +

56944 OCT 01, 2010

Bird,Richard M. Disclosed

Taxing consumption (English)

Domestic consumption in most countries is taxed through general sales taxes, excise taxes on specific commodities, and a variety of miscellaneous taxes on such services as hotels and transfers of property. ... See More +

Brief 51626 JUN 01, 2009

Bird, Richard M. Disclosed

The personal income tax (English)

A recent paper argues persuasively that the two basic pillars of taxation in most countries are the income tax and the VAT (Barreix and Roca 2007). ... See More +

Brief 51627 JUN 01, 2009

Bird, Richard M. Disclosed

Taxing business : Taxing business (English)

Economists are sometimes accused of agreeing on almost nothing. An important policy question on which many economists appear to agree, however, is that there is not much to be said in favor of taxing business and especially not internationally mobile corporations. ... See More +

Brief 51628 JUN 01, 2009

Bird, Richard M. Disclosed

Taxing consumption (English)

Domestic consumption in most countries is taxed through general sales taxes, excise taxes on specific commodities, and a variety of miscellaneous taxes on such services as hotel and transfers of property. ... See More +

Brief 44502 APR 26, 2008

Bird, Richard M Disclosed

The personal income tax (English)

A recent paper argues persuasively that the two basic pillars of taxation in most countries are the income tax and the value added tax (VAT) (Barreix and Roca 2007). ... See More +

Brief 44259 APR 26, 2008

Bird, Richard M. Disclosed

The marginal cost of funds and cost benefit analysis (English)

Common sense suggests that there should be a strong and logical connection between the two sides of the budget. If an average citizen in any country is asked what he or she thinks about the desirability of a particular expenditure increase, the answer is often related to how the respondent thinks the increase will be financed. ... See More +

Brief 44505 APR 26, 2008

Bird, Richard M Disclosed

Taxing business (English)

Numerous distortions and costs are created as a result of corporate taxes. Choices with respect to organizational form (the incorporation decision), financial structure (debt-equity ratio), and dividend policy (pay-out ratio) may be distorted by such taxes. ... See More +

Brief 44260 APR 26, 2008

Bird, Richard M. Disclosed

Perspectives on fiscal federalism (English)

This book addresses a variety of issues relating to intergovernmental finance and the provision and financing of local services including budgeting and financial management, the institutional framework for the conduct of intergovernmental relations, appropriate methods of service delivery in metropolitan agglomerations and remote rural areas, local government enterprises, user charges, property taxes, income and value-added taxes, natural resource taxes, and local business taxes. ... See More +

Publication 35628 JAN 01, 2006

Bird, Richard M. [editor]; Vaillancourt, Francois [editor] Disclosed

Fiscal management (English)

In Western democracies, systems of checks and balances built into government structures have formed the core of good governance, and have helped empower citizens for more than two hundred years. ... See More +

Publication 34377 JAN 01, 2005

Andrews,Matthew; Bird,Richard M.; Brixi,Hana; Kharas,Homi; Mishra,Deepak K.; Purohit,Mahesh C.; Schacter,Mark J.; Shah, Anwar [editor]; Von Hagen,Jurgen Chinese, Spanish Disclosed

Fiscal management : Gestion fiscal (Spanish)

In Western democracies, systems of checks and balances built into government structures have formed the core of good governance, and have helped empower citizens for more than two hundred years. ... See More +

Publication 34377 JAN 01, 2005

Andrews,Matthew; Bird,Richard M.; Brixi,Hana; Kharas,Homi; Mishra,Deepak K.; Purohit,Mahesh C.; Schacter,Mark J.; Shah, Anwar [editor]; Von Hagen,Jurgen English, Chinese Disclosed

Vietham: toward fiscal transparency (English)

This report identifies feasible near and medium-term measures that could be introduced to improve fiscal transparency. It will be difficult to achieve all of the requirements of the minimum standard of transparency in Vietnam over the next five years. ... See More +

Working Paper 33633 JUN 01, 1999

Matin, Kazi; Van Minh, Nguyen; Bird, Richard; Xavier, John; Allan, William; Sarraf, Feridoun; Petrie, Murray Disclosed

Rethinking decentralization in developing countries (English)

This paper draws on the growing experience with decentralization in developing countries, to explore how a wide range of variables can affect decentralization efforts, and, how policies, and incentives can be designed to improve outcomes. ... See More +

Publication 21491 SEP 30, 1998

Litvack, Jennie; ahmad, Junaid; Bird, Richard

Decentralization of the socialist state : intergovernmental finance in transition economies (English)

The objective of this book is to provide a systematic review and analysis of intergovernmental fiscal issues and policies in seven countries in Eastern Europe and the former Soviet Union. ... See More +

Publication 14538 MAY 31, 1995

Bird, Richard M.; Ebel, Robert D.; Wallich, Christine I. [editors]

Transition 6 (3) (English)

Post-communist parties and the politics of entitlements (Jeffrey Sachs). Privatizing profits of Bulgaria's state enterprises (Zeljko Bogetic and Arye L. ... See More +

Newsletter 17828 MAR 31, 1995

Sachs, Jeffrey; Bogetic, Zeljko; Hillman, Arye L.; Bird, Richard M.; Ebel, Robert D.; Wallich, Christine I.; Perez-Lopez, Jorge; Fazso, Ferenc L.

Title Document Date Report No. Document Type Also available in
Tobacco and alcohol excise taxes for improving public health and revenue outcomes : marrying sin and virtue ? (English)
See More +
NOV 23, 2015 WPS7500 Policy Research Working Paper
Fiscal management (Chinese)
See More +
MAY 01, 2013 34377 Publication English, Spanish
Taxation and decentralization (English)
See More +
NOV 01, 2010 57657 Brief
Subnational taxation in developing countries : a review of the literature (English)
See More +
OCT 01, 2010 WPS5450 Policy Research Working Paper
Smart tax administration (English)
See More +
OCT 01, 2010 57398 Brief
Taxation and development (English)
See More +
OCT 01, 2010 56944
Taxing consumption (English)
See More +
JUN 01, 2009 51626 Brief
The personal income tax (English)
See More +
JUN 01, 2009 51627 Brief
Taxing business : Taxing business (English)
See More +
JUN 01, 2009 51628 Brief
Taxing consumption (English)
See More +
APR 26, 2008 44502 Brief
The personal income tax (English)
See More +
APR 26, 2008 44259 Brief
The marginal cost of funds and cost benefit analysis (English)
See More +
APR 26, 2008 44505 Brief
Taxing business (English)
See More +
APR 26, 2008 44260 Brief
Perspectives on fiscal federalism (English)
See More +
JAN 01, 2006 35628 Publication
Fiscal management (English)
See More +
JAN 01, 2005 34377 Publication Chinese, Spanish
Fiscal management : Gestion fiscal (Spanish)
See More +
JAN 01, 2005 34377 Publication English, Chinese
Vietham: toward fiscal transparency (English)
See More +
JUN 01, 1999 33633 Working Paper
Rethinking decentralization in developing countries (English)
See More +
SEP 30, 1998 21491 Publication
Decentralization of the socialist state : intergovernmental finance in transition economies (English)
See More +
MAY 31, 1995 14538 Publication
Transition 6 (3) (English)
See More +
MAR 31, 1995 17828 Newsletter