In some countries family status has little or no impact on the amount of tax that an individual pays. In others the income tax system plays a major role in the redistribution of income among families of different types. This paper examines the treatment of the family in European tax systems.
Since the break-up of the Soviet Union in 1991, the 88 regions of the Russian Federation have enjoyed increasing autonomy, and by 1994 almost half of all budgetary expenditure in Russia was spent at the regional level. This paper examines the system of transfers that has developed in Russia.
This study begins with an overview of the unique set of factors which paved the way towards Africa's economic, social and political crisis of unprecedented and paralysing proportions. A review of the programmes implemented - with little or no success - during the 1980s, mostly with International Moonetary Fund (IMF) and World Bank assistance, to lift Africa out of the stranglehold of poverty points to the urgent need for an alternative development strategy. The last part of this publication examines the components of such a strategy.