Browsing Department of Economics (ECO) by Author "LOCKWOOD, Ben"

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Browsing Department of Economics (ECO) by Author "LOCKWOOD, Ben"

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    Title: Voting, Lobbying, and the Decentralization Theorem  Author(s): LOCKWOOD, Ben Date: 2007 Type of Publication: Working Paper Series/Report no.: EUI ECO Abstract: This paper revisits the fiscal "decentralization theorem", by relaxing the role of the assumption that governments are benevolent, while retaining the assumption of policy uniformity. If instead, decisions are made by ...
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    Title: The Value Added Tax: Its Causes and Consequences  Author(s): KEEN, Michael; LOCKWOOD, Ben Date: 2007 Type of Publication: Working Paper Series/Report no.: EUI ECO Abstract: Almost unknown in 1960, the value added tax (VAT) is now found in more than 130 countries, raises around 20 percent of the world’s tax revenue, and has been the centerpiece of tax reform in many developing countries. ...