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This paper assesses the distributional impact of the recent VAT reform in the Philippines and...

Investment-to-GDP ratios across the Caribbean tend to be relatively high. In many countries,...

This paper continues the study of optimal fiscal policy in a growing economy by exploring a case...

We explore the underlying determinants of the macroeconomic effects of fiscal policy and tax and...

We develop a New-Open-Economy-Macro model in which Ricardian equivalence does not hold because of...

Detailed annual data for Fund member governments are supplied on revenue income by source (tax,...