Does E-Government Improve Government Capacity? Evidence from Tax Compliance Costs, Tax Revenue, and Public Procurement Competitiveness

State Government Tax Revenue , Tax Revenue Composition and Tax Effort Index : An Assessment of the 1978 - 97 period

Fiscal deficit concerns, especially during sever downturns, and uncertainties regarding future federal grants have underscored the importance of relying on state own-revenues including taxes. In this paper, we derive an equation for state total tax revenue-output ratio and estimate it using a panel of forty-nine states over the period 1978-97 (the sample period reflects a break in some key seri...

Tax Contracts and Government Formation

We examine how tax contracts affect government formation and welfare of voters in a parliamentary democracy. A tax contract specifies a range of tax rates a party is committed to if in government. We develop a new model of party competition and show that the introduction of tax contracts has two effects: a perks-reduction effect and a policy-shift effect. The former is dominant in societies wit...

Public Service Reform through e-Government: a Case Study of 'e-Tax' in Japan

There is a growing interest in the debate over whether or not e-government has a transformational impact on government performance, governance, and public service, as we addressed this very issue at the 2007 ECEG. However, e-government research results on the transformational impact are mixed. This may be an apt reflection of either the early stages of e-government development or the newness of...

Tax Policy and the Size of Government

HOW BIG A ROLE THE GOVERNMENT SHOULD play in the economy is always a central issue in political debates. But measuring the size of government is not simple. People often use shorthand measures, such as the ratio of spending to gross domestic product (GDP) or of tax revenues to GDP. But those measures leave out important aspects of government action. For example, they do not capture the ways gov...

Factors Influence Citizen Adoption for Government E-Tax Service