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Handbook of Research on Public Finance in Europe and the MENA Region

Book Description

Since the 1970s, globalization has created an economic environment of interdependency between nations. Now, many countries in European and the MENA (Middle East and Northern Africa) regions must grapple with the need to increase public revenue while maneuvering through a global “race-to-the-bottom” tax competition. The Handbook of Research on Public Finance in Europe and the MENA Region explores economic development and public finance by providing critical insight into the use of public finance and policy and illuminating the intricacies of these topics through discussion of theory, empirical work, and policy objectives. This book is ideally designed for business professionals, policy makers, financers, students and researchers in the fields of public policy and economics.

Table of Contents

  1. Cover
  2. Title Page
  3. Copyright Page
  4. Book Series
    1. Mission
    2. Coverage
  5. Dedication
  6. Editorial Advisory Board and List of Reviewers
    1. Editorial Advisory Board
  7. Foreword
  8. Preface
    1. REFERENCES
    2. ENDNOTES
  9. Chapter 1: Public Finance in Developing Countries
    1. ABSTRACT
    2. INTRODUCTION
    3. THE ROLE OF PUBLIC FINANCE IN THE EARLY YEARS
    4. HUMAN CAPITAL AND PUBLIC INSTITUTIONS
    5. GLOBALIZATION AND PUBLIC FINANCE
    6. PUBLIC SPENDING IN DEVELOPING COUNTRIES
    7. CONCLUSION
    8. REFERENCES
  10. Chapter 2: Transparency, Technology and Taxation
    1. ABSTRACT
    2. INTRODUCTION
    3. WHAT IS A TRANSPARENT TAX SYSTEM?
    4. INFORMATION TECHNOLOGY AND TAXATION
    5. SMART TAXATION
    6. REFERENCES
    7. ENDNOTES
  11. Chapter 3: The Difficulties of Achieving Successful Tax Reform
    1. ABSTRACT
    2. INTRODUCTION
    3. TAX REFORM IN EUROPE AND THE MENA REGION
    4. CRITERIA FOR A GOOD TAX OR TAX REFORM
    5. TAX ADMINISTRATION AND TAX COMPLIANCE
    6. THE CONTEXT OF TAX REFORM
    7. THE PROCESS OF TAX REFORM
    8. A SYSTEMATIC APPROACH TO TAX REFORM
    9. CONCLUSION
    10. REFERENCES
  12. Chapter 4: Tax Revenues and Tax Efforts across the World
    1. ABSTRACT
    2. INTRODUCTION
    3. TRENDS IN TAXATION
    4. TAXABLE CAPACITY AND TAX EFFORT: EMPIRICAL EVIDENCE AND POLICY IMPLICATIONS
    5. CONCLUSION AND FUTURE RESEARCH
    6. REFERENCES
    7. KEY TERMS AND DEFINITIONS
    8. ENDNOTES
    9. APPENDIX
  13. Chapter 5: Public Investment and Fiscal Sustainability in the West African Economic and Monetary Union (WAEMU)
    1. ABSTRACT
    2. INTRODUCTION
    3. FISCAL POLICY AND THE BUSINESS CYCLE
    4. WEST AFRICAN ECONOMIC AND MONETARY UNION (WAEMU)
    5. WAEMU Fiscal Rules
    6. EMPIRICAL ANALYSIS AND RESULTS
    7. POLICY IMPLICATION FOR EUROPEAN AND MENA COUNTRIES
    8. CONCLUSION
    9. REFERENCES
    10. ENDNOTES
  14. Chapter 6: The Effects of International Openness on the Public Sector Growth
    1. ABSTRACT
    2. 1. INTRODUCTION
    3. 2. LITERATURE REVIEW
    4. 3. THE EMPIRICAL MODEL
    5. 4. REGRESSION RESULTS
    6. 5. JOINT HYPOTHESIS TESTING AND CHECKS OF ROBUSTNESS
    7. 6. CONCLUSION
    8. REFERENCES
    9. ENDNOTES
  15. Chapter 7: Public Spending and Governance Performance
    1. ABSTRACT
    2. INTRODUCTION
    3. RELATED LITERATURE
    4. PUBLIC SPENDING AND GOVERNANCE PERFORMANCE IN EUROPE AND IN THE MENA REGION
    5. A SIMPLE ECONOMETRIC ANALYSIS
    6. CONCLUSION
    7. REFERENCES
    8. KEY TERMS AND DEFINITIONS
    9. ENDNOTES
  16. Chapter 8: Tax Systems, Economic Development, and Good Governance
    1. ABSTRACT
    2. INTRODUCTION
    3. TAX SYSTEMS AND TAX STRUCTURES IN THE MENA FROM COMPARATIVE PERSPECTIVE: HOW GOVERNMENTS IN THE MENA FINANCE THEMSELVES
    4. TAXATION, INSTITUTIONS AND GOVERNANCE IN THE MENA REGION
    5. CONCLUSION
    6. ACKNOWLEDGMENT
    7. REFERENCES
    8. ENDNOTES
  17. Chapter 9: International Tax Competition and Its Reflections in Turkey
    1. ABSTRACT
    2. INTRODUCTION
    3. 1. THE GENERAL PRINCIPLES OF INTERNATIONAL TAXATION
    4. 2. TAX COMPETITION
    5. 3. MEASURES AGAINST TAX COMPETITION
    6. 4. TAX COMPETITION AND TURKEY
    7. 5. CONCLUSION
    8. REFERENCES
    9. KEY TERMS AND DEFINITION
    10. ENDNOTES
  18. Chapter 10: A Panel VAR Analysis of the Shadow Economy in Europe and MENA
    1. ABSTRACT
    2. INTRODUCTION
    3. THEORETICAL AND EMPIRICAL LITERATURE
    4. EMPIRICAL APPROACH AND DATA
    5. EMPIRICAL FINDINGS
    6. CONCLUSION
    7. REFERENCES
    8. ENDNOTES
  19. Chapter 11: Shadow Economy
    1. ABSTRACT
    2. INTRODUCTION
    3. BACKGROUND
    4. MAIN FOCUS OF THE CHAPTER
    5. EMPIRICAL RESULTS AND RECOMMENDATIONS
    6. FUTURE RESEARCH DIRECTIONS
    7. CONCLUSION
    8. REFERENCES
    9. ADDITIONAL READING
    10. KEY TERMS AND DEFINITIONS
    11. ENDNOTES
  20. Chapter 12: Tax Compliance Behavior
    1. ABSTRACT
    2. INTRODUCTION
    3. CONCLUSION
    4. ACKNOWLEDGMENT
    5. REFERENCES
  21. Chapter 13: Political Economy of Tax Evasion and Tax Loss in the Real Estate Sector
    1. ABSTRACT
    2. INTRODUCTION
    3. BACKGROUND: POLITICAL ECONOMY OF TAXATION
    4. PECULIARITIES AND SPECIFIC DIFFICULTIES OF REAL ESTATE TAXATION
    5. A PROPERTY TAX REFORM PROPOSAL FOR TURKEY
    6. CONCLUSION
    7. ACKNOWLEDGMENT
    8. REFERENCES
    9. ENDNOTES
  22. Chapter 14: Attitudes toward Tax Evasion in Turkey
    1. ABSTRACT
    2. INTRODUCTION
    3. LITERATURE REVIEW
    4. THE PRESENT STUDY
    5. SUMMARY, CONCLUSION, AND RECOMMENDATIONS FOR FURTHER RESEARCH
    6. REFERENCES
  23. Chapter 15: The Future of Public Finances in Egypt
    1. ABSTRACT
    2. INTRODUCTION
    3. BACKGROUND AND CONTEXT
    4. TAX COMPLIANCE
    5. TAX COMPLIANCE EXPERIMENT
    6. IMPACT OF VOICE ON TAX COMPLIANCE IN EGYPT: EMPIRICAL RESULTS
    7. CONCLUSION
    8. REFERENCES
    9. ENDNOTES
    10. APPENDIX: SUBJECT INSTRUCTIONS FOR THE RECALL TREATMENT
  24. Chapter 16: Analyzing and Reforming Tunisia's Tax System
    1. ABSTRACT
    2. INTRODUCTION
    3. BACKGROUND: THE TAX SYSTEM IN TUNISIA
    4. ANALYSIS
    5. SOLUTIONS AND RECOMMENDATIONS: EVALUATING TUNISIA’S TAX SYSTEM
    6. CONCLUSION: REFORMING TUNISIA’S TAX SYSTEM
    7. REFERENCES
    8. KEY TERMS AND DEFINITIONS
  25. Chapter 17: The Incidence of Taxes in Jordan
    1. ABSTRACT
    2. INTRODUCTION AND OVERVIEW
    3. CONCLUSION
    4. REFERENCES
    5. ENDNOTES
  26. Chapter 18: The Distributional Effects of Tax Policy
    1. ABSTRACT
    2. INTRODUCTION
    3. THE TURKISH TAX SYSTEM AND MAJOR GOVERNMENT REVENUES
    4. THE TURKISH TAX POLICY PERFORMANCE
    5. TAX EXPENDITURES
    6. CONCLUDING REMARKS
    7. ACKNOWLEDGMENT
    8. REFERENCES
    9. ENDNOTES
    10. APPENDIX
  27. Chapter 19: Restructuring the Electricity Sector in Turkey
    1. ABSTRACT
    2. INTRODUCTION
    3. THE BACKGROUND OF INFRASTRUCTURAL INVESTMENTS IN NEOLIBERAL ERA
    4. THE STRUCTURE OF ELECTRICITY MARKETS AND MARKET FAILURES
    5. EU DIRECTIVES ON ELECTRICITY MARKET
    6. THE SIZE AND COMPOSITION OF THE ELECTRICITY SECTOR IN TURKEY
    7. THE PATH TO LIBERALISE THE ELECTRICITY SECTOR IN TURKEY
    8. POLITICAL ECONOMY OF ELECTRICITY MARKETS IN TURKEY
    9. CONCLUSION
    10. REFERENCES
    11. ENDNOTES
  28. Chapter 20: Monetary and Fiscal Policy Interactions
    1. ABSTRACT
    2. INTRODUCTION
    3. BACKGROUND
    4. AN OVERVIEW OF THE TURKISH ECONOMY
    5. METHODOLOGICAL FRAMEWORK
    6. DATA
    7. FUTURE RESEARCH DIRECTIONS
    8. CONCLUSION
    9. REFERENCES
    10. KEY TERMS AND DEFINITIONS
    11. ENDNOTES
  29. Chapter 21: Impacts of Global Financial Crisis and Changes in Monetary Policy of Central Banks
    1. ABSTRACT
    2. INTRODUCTION
    3. THE INITIAL CONDITIONS OF CRISIS: FINANCIALIZATION AND COMPULSORY FRAMEWORK FOR MONETARY POLICY
    4. INFLATION TARGETING, EXCHANGE RATES AND ASSET PRICES
    5. FROM PRICE STABILITY TO FINANCIAL STABILITY
    6. MONETARY POLICY AND FINANCIAL STABILITY
    7. GREAT FINANCIAL CRISIS AND CENTRAL BANKS
    8. CBRT VS. BOI AND MONETARY POLICY UNDER GREAT FINANCIAL CRISES
    9. FUTURE RESEARCH DIRECTIONS AND CONCLUSION
    10. REFERENCES
    11. ADDITIONAL READING
    12. KEY TERMS AND DEFINITIONS:
    13. ENDNOTES
    14. APPENDIX
  30. Chapter 22: Fiscal Decentralization and Local Borrowing in Turkish Provinces
    1. ABSTRACT
    2. INTRODUCTION
    3. FISCAL DECENTRALIZATION AND LOCAL BORROWING
    4. LOCAL ADMINISTRATION SYSTEM, LAWS AND RECENT REFORM EFFORTS IN TURKEY
    5. FINANCES OF LOCAL ADMINISTRATIONS IN TURKEY
    6. DATA, EMPIRICAL METHOD AND RESULTS
    7. SUMMARY AND CONCLUSION
    8. REFERENCES
    9. ENDNOTES
  31. Chapter 23: Taxes, Natural Resource Endowment, and the Supply of Labor
    1. ABSTRACT
    2. INTRODUCTION
    3. A GENERAL DESCRIPTION OF THE ARAB ECONOMIES
    4. THE MODEL
    5. TWO POLICY SIMULATION EXPERIMENTS
    6. CONCLUSION
    7. ACKNOWLEDGMENT
    8. REFERENCES
    9. ENDNOTES
    10. APPENDIX
  32. Compilation of References
  33. About the Contributors