| The Budgetary Process "
Written for those interested in understanding the role of aid in the budgetary process in developing countries, Aid and Public Expenditure and The Basic Budgeting Problem actually provide an excellent summary of the budgetary process which is more generally applicable. By Mick Foster and Adrian Fozzard. Overseas Development Institute. A contrast is provided by Putting It Together: An Explanatory Guide to the New Zealand Public Sector Financial Management System - which describes the impact of the Fiscal Responsibility Act on New Zealand's budgetary process. | By Overseas Development Institute , Newzealand. | Taxation Policy Resource. |
|
| Eco-taxes "
Green taxes have been introduced in a number of countries to change behaviour and raise revenue. Possible areas for greater use of green taxes and other market based instruments include water management, toxic waste disposal, pesticide use, emissions and fuel consumption. This paper by Suzi Kerr examines the arguments for greater use of eco-taxes. ?Ecological Tax Reform? is published by the Motu Research Trust for the NZ Ministry for the Environment. | By Motu Research Trust , Newzealand. | Taxation Policy Resource. |
|
|
| 