Amid a global pandemic that is forcing governments around the world to launch new spending measures, IBP has released the findings of the 2019 Open Budget Survey (OBS), showing weak transparency and oversight in government spending.
Apr 22, 1998
A report from the Economic Commission for Latin America and the Caribbean that studies issues of budget transparency, productivity of spending measures, and protection of social equity.
By Apr 22, 1998
This article examines budgeting in Hungary since 1989, beginning with an analysis of the comparative budgeting literature to identify an appropriate theoretical framework for the study. It explores budget definition and measurement problems, debt and economic conditions, external actors and constraints on the budget, budget institutions, and the impact of parliament on the budget, concluding with an assessment of the problems and prospects for Hungary’s budget.
By Apr 19, 1998
This report demonstrates the states’s modest progress in relieving the income tax burden on working families with incomes below the poverty line. The report also assesses the impact of each state’s income tax on poor families and focuses on the income tax threshold in each state, which is the income level at which a family would begin to owe state income tax.
By Apr 19, 1998
The Republic of Croatia is currently engaged in reform of the overall fiscal system, including tax administration reform. This paper analyzes the extent to which reform in Croatian tax administration is in line with the theory and practice of tax administration in developed countries and countries in transition.
Mar 24, 1998
The government of Canada uses the systematic collection and analysis of evidence on the outcomes of programs to make judgments about their relevance and performance, and to examine alternative ways to deliver them or to achieve the same results. Evaluation plays a key role in supporting government commitments for ensuring the value for money of its programs.
By Mar 22, 1998
This paper provides a good overview to the academic analyses of government corruption.
Mar 19, 1998
Examines research on the effects of the Earned Income Tax Credit on poverty, income disparities, and work effort. The research findings indicate the EITC increases work effort substantially among single mothers; moderates the widening of income gaps between the wealthy and the working poor; and is now lifting 4.6 million people in working families out of poverty, including 2.4 million children in the United States. This article is particularly relevant to those interested in background information on the EITC as well as in its effects on disadvantaged groups in the United States.
By Feb 24, 1998
This article describes the links between institutional arrangements and fiscal performance in Latin America. The size of the public sector, public debt, and fiscal deficits are taken into account.
By Jan 24, 1998
This paper analyzes the possible effects of decentralization on fiscal performance.
By Dec 24, 1997
State-by-state analysis of income disparity in the U.S.