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James Alm, Jorge Martinez-Vazquez, Dana Weist and Dana Weist

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Musharraf Rasool Cyan, Jorge Martinez-Vazquez and Violeta Vulovic

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Jorge Martinez-Vazquez, Violeta Vulovic and Yongzheng Liu

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Edited by James Alm, Jorge Martinez-Vazquez and Sri Mulyani Indrawati

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Reforming Intergovernmental Fiscal Relations and the Rebuilding of Indonesia

The ‘Big Bang’ Program and its Economic Consequences

Edited by James Alm, Jorge Martinez-Vazquez and Sri Mulyani Indrawati

Indonesia is currently facing some severe challenges, both in political affairs and in economic management. One of these challenges is the recently enacted decentralization program, now well underway, which promises to have some wide-ranging consequences. This edited volume presents original papers, written by a select group of widely recognized and distinguished scholars, that take a hard, objective look at the many effects of decentralization on economic and political issues in Indonesia.
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Juan Luis Gomez, Jorge Martinez-Vazquez and Cristian Sepúlveda

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James Alm and Jorge Martinez-Vazquez

In recent decades countries around the world have seen a wide diversity of tax reforms, both in major systematic changes, and through more specific areas of tax, such as value-added and income tax. The results of these reforms, however, have been unequal, and many issues remain unresolved. With advances in globalization, technology and regional integration, the issue of adapting tax systems in developing countries to new economic environments is becoming ever more pressing. This research review surveys the best research from the past three decades on tax reform in developing countries to highlight the state of knowledge of tax reform, analyse useful policy options and present new and critical approaches to this critical issue.
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James Alm and Jorge Martinez-Vazquez

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James Alm and Jorge Martinez-Vazquez

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James Alm and Jorge Martinez-Vazquez