Most cited documents in this series:

Year	Title	Cited
2004	Societal Institutions and Tax Effort in Developing Countries RePEc:ays:ispwps:paper0406 [Citation Analysis]	35
1999	Implementation Rules For Fiscal Decentralization RePEc:ays:ispwps:paper9803 [Citation Analysis]	34
	repec:ays:ispwps:paper0101 [Citation Analysis]	31
2007	Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia RePEc:ays:ispwps:paper0720 [Citation Analysis]	30
1998	Intergovernmental Fiscal Relations in Vietnam RePEc:ays:ispwps:paper9802 [Citation Analysis]	22
2003	The System of Equalization Transfers in China RePEc:ays:ispwps:paper0312 [Citation Analysis]	21
1999	Implementation Rules For Fiscal Decentralization RePEc:ays:ispwps:paper9901 [Citation Analysis]	19
2003	Fiscal Federalism and Economic Reform in China RePEc:ays:ispwps:paper0313 [Citation Analysis]	19
2005	Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries RePEc:ays:ispwps:paper0507 [Citation Analysis]	18
2001	Mexico: An Evaluation of the Main Features of the Tax System RePEc:ays:ispwps:paper0112 [Citation Analysis]	14
2005	Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence RePEc:ays:ispwps:paper0516 [Citation Analysis]	13
2003	Multiple Modes of Tax Evasion: Theory and Evidence from the TCMP RePEc:ays:ispwps:paper0306 [Citation Analysis]	13
2007	A Meta-Analysis of Tax Compliance Experiments RePEc:ays:ispwps:paper0724 [Citation Analysis]	12
2002	Asymmetric Federalism in Russia: Cure or Poison? RePEc:ays:ispwps:paper0304 [Citation Analysis]	12
2007	Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries RePEc:ays:ispwps:paper0721 [Citation Analysis]	12
2003	No Pain, No Gain: Market Reform, Unemployment, and Politics in Bulgaria RePEc:ays:ispwps:paper0310 [Citation Analysis]	11
2005	Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition RePEc:ays:ispwps:paper0518 [Citation Analysis]	11
2000	Making Decentralization Work: The Case of Russia, Ukraine, and Kazakhstan RePEc:ays:ispwps:paper0009 [Citation Analysis]	10
1997	Tax Systems in Transition Economics RePEc:ays:ispwps:paper9701 [Citation Analysis]	10
2004	Effects of culture on tax compliance: A cross check of experimental and survey evidence RePEc:ays:ispwps:paper0403 [Citation Analysis]	9
2005	Choosing between Centralized and Decentralized Models of Tax Administration RePEc:ays:ispwps:paper0502 [Citation Analysis]	9
2004	Is the Proposed East African Monetary Union an Optimal Currency Area? A Structural Vector Autoregression Analysis RePEc:ays:ispwps:paper0407 [Citation Analysis]	9
1997	Fiscal Decentralization, Economic Growth, and Democratic Governance RePEc:ays:ispwps:paper9707 [Citation Analysis]	9
2002	Growth and Equity Tradeoff in Decentralization Policy: Chinas Experience RePEc:ays:ispwps:paper0216 [Citation Analysis]	9
2007	Moving Towards Dual Income Taxation in Europe RePEc:ays:ispwps:paper0717 [Citation Analysis]	8
2001	The Impact of Budgets on the Poor: Tax and Benefit RePEc:ays:ispwps:paper0110 [Citation Analysis]	8
2005	Fiscal Decentralization and The Functional Composition of Public Expenditures RePEc:ays:ispwps:paper0501 [Citation Analysis]	8
2004	Designing Intergovernmental Equalization Transfers with Imperfect Data: Concepts, Practices, and Lessons RePEc:ays:ispwps:paper0421 [Citation Analysis]	8
2005	The Evolution of Tax Morale in Modern Spain RePEc:ays:ispwps:paper0521 [Citation Analysis]	8
2007	Tax Compliance, Tax Morale, and Governance Quality RePEc:ays:ispwps:paper0727 [Citation Analysis]	7
1997	Tax Reform in Transition Economies: Experiences and Lessons RePEc:ays:ispwps:paper9706 [Citation Analysis]	7
1999	Fiscal Decentralization in the Russian Federation During the Transition RePEc:ays:ispwps:paper9903 [Citation Analysis]	7
2000	Tax Reform in The Tax Reform Experiment in Transitional Countries RePEc:ays:ispwps:paper0001 [Citation Analysis]	6
2002	IMF Lending, Maturity of International Debt and Moral Hazard RePEc:ays:ispwps:paper0301 [Citation Analysis]	6
2010	Fiscal Federalism and Long-Run Macroeconomic Performance RePEc:ays:ispwps:paper1009 [Citation Analysis]	6
2000	Intergovernmental Fiscal Relations: Universal Principles, Local Applications RePEc:ays:ispwps:paper0002 [Citation Analysis]	6
2003	Fiscal Flows, Fiscal Balance, and Fiscal Sustainability RePEc:ays:ispwps:paper0302 [Citation Analysis]	5
2008	Fiscal Perspective of State Rescaling RePEc:ays:ispwps:paper0806 [Citation Analysis]	5
2006	Who Bears the Burden of Taxes on Labor Income in Russia? RePEc:ays:ispwps:paper0621 [Citation Analysis]	5
2007	Revenue Assignments in the Practice of Fiscal Decentralization RePEc:ays:ispwps:paper0709 [Citation Analysis]	5
2005	Value-Added Taxes in Developing and Transitional Countries: Lessons and Questions RePEc:ays:ispwps:paper0505 [Citation Analysis]	5
2004	Property Transfer Tax and Stamp Duty RePEc:ays:ispwps:paper0427 [Citation Analysis]	4
1999	Intergovernmental Fiscal Relations in Leningrad Region RePEc:ays:ispwps:paper9902 [Citation Analysis]	4
2005	Earmarking in Theory and Korean Practice RePEc:ays:ispwps:paper0515 [Citation Analysis]	4
2006	Environmental Taxes in Spain: A Missed Opportunity RePEc:ays:ispwps:paper0609 [Citation Analysis]	4
2002	How Should Revenues From Natural Resources Be Shared? RePEc:ays:ispwps:paper0214 [Citation Analysis]	4
2010	Direct versus Indirect Taxation: Trends, Theory and Economic Significance RePEc:ays:ispwps:paper1014 [Citation Analysis]	4
2002	Closing the Gap: Fiscal Imbalaces and Intergovernmental Transfers in Developed Federations RePEc:ays:ispwps:paper0202 [Citation Analysis]	4
1998	Multi-Year Budgeting: A Review of International Practices and Lessons for Developing and Transitional Economies RePEc:ays:ispwps:paper9804 [Citation Analysis]	4
2007	Tax Morale and Tax Evasion in Latin America RePEc:ays:ispwps:paper0704 [Citation Analysis]	4

Citing documents used to compute impact factor 13:

Year	Title	See
2011	Eine Herausforderung für die G20: Global vereinbarte Schuldenbremsen und transnationale fiskalpolitische Aufsichtsgremien RePEc:iza:izasps:sp45	[Citation Analysis]
2011	Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries RePEc:eee:wdevel:v:39:y:2011:i:10:p:1691-1703	[Citation Analysis]
2011	Decentralization, happiness and the perception of institutions RePEc:imd:wpaper:wp2011-07	[Citation Analysis]
2011	Decentralization, Happiness and the Perception of Institutions RePEc:iza:izadps:dp5647	[Citation Analysis]
2011	Decentralization, Happiness, and the Perception of Institutions RePEc:cpr:ceprdp:8356	[Citation Analysis]
2011	Income inequality, decentralisation and regional development in Western Europe RePEc:imd:wpaper:wp2011-16	[Citation Analysis]
2011	Fiscal Regimes In and Outside the MENA Region RePEc:ioe:doctra:398	[Citation Analysis]
2011	Intergovernmental Transfers in Latin America: A Policy Reform Perspective RePEc:ays:ispwps:paper1108	[Citation Analysis]
2011	Public Infrastructure Investment, Output Dynamics, and Balanced Budget Fiscal Rules RePEc:dgr:kubcen:2011092	[Citation Analysis]
2011	And Yet they Co-Move! Public Capital and Productivity in OECD: A Panel Cointegration Analysis with Cross-Section Dependence RePEc:pav:wpaper:154	[Citation Analysis]
2011	The National and Regional Effects of Fiscal Decentralisation in China RePEc:uwa:wpaper:11-18	[Citation Analysis]
2011	Estimating and Forecasting with a Dynamic Spatial Panel Data Model RePEc:cep:sercdp:0095	[Citation Analysis]
2011	The effect of taxation on informal employment: evidence from the Russian flat tax reform RePEc:pra:mprapa:35404	[Citation Analysis]

Cites in year: CiY