Are global taxes feasible? by Richard M. Bird published by Rotman School of Management Research Paper Series (2/2018). Over the years, many proposals for global taxes—taxes levied on a worldwide basis—have been made. None has been successful, essentially because…
Fiscal decentralization and local finance in developing countries by Roy Bahl and Richard M. Bird published by Edward Elgar (2018). “This book draws on experiences in developing countries to bridge the gap between the conventional textbook treatment of fiscal…
Financing infrastruture: who shoud pa? by Richard M. Bird and Enid Slack (12/2017). “…What we should do – make users pay whenever possible – is clear. In fact, however, we seldon do so. In this paper, drawing heavily on…
Tax System Change and the Impact of Tax Research by Richard M. Bird published by Electronic Journal (11/2009). This paper considers the proposition that recent tax policy trends have been decisively influenced by tax research. In both the OECD…
Fiscal decentralization and local finance in developing countries: Development from below by Roy Bahl and Richard M. Bird published by Edward Elgar (2018). “This book draws on experiences in developing countries to bridge the gap between the conventional textbook…