Tax, aid, and health expenditure

A Reconsideration of Tax Expenditure Analysis

Tax Expenditure: A Study of components of the Selected Countries’ Tax Expenditures Reports

The existence of tax concessions (tax exemption, tax holiday, allowances …) provide the possibility of reducing tax liability via special tax provisions or regulations in tax laws  for some taxpayers, hence government loses  some tax revenues. Therefore, the forgone tax revenues resulting from some of the tax concessions for particular taxpayers, regions and sectors of an economy, are considere...

Vox Populi? Oregon Tax and Expenditure Limitation Initiatives

This article provides a brief history of tax and expenditure limitation initiatives in Oregon, along with a narrative of contemporary events. Largely as a consequence of the initiative’s increased role in the formulation of Oregon’s fiscal policy, state and local taxes paid by Oregon households declined from 7.4 percent of income in 1989 to 6.8 percent in 2003; state revenue, which is heavily d...

Foreign Direct Investment, Tax Competition and Social Expenditure

The aim of this paper is to make a first step towards studying the role of social expenditure and its interaction with corporate taxation in determining the destination of foreign direct investment (FDI) flows. Using panel data for 18 OECD countries and measuring the extent of social welfare policies by the (public social expenditure)/GDP ratio, we find strong support for the conjecture that re...

Coping with State Tax and Expenditure Limitation: The Oregon Experience

SINCE THE PASSAGE of California’s Proposition 13 in 1978, tax and expenditure limitation measures (TELs) have been widely used for altering the revenue systems of state and local governments (Joyce and Mullins 1991). Oregon’s Ballot Measure 5, a TEL passed in 1990, provides an opportunity to (1) identify some of the effects of a TEL on local governments and (2) examine how local officials try t...