Fragmented Budget Systems and Fiscal Performance: Evidence from South Korea
Budget Institutions and the Flypaper Effect of Revenue Earmarking
Earmarking in Theory and Korean Practice (with Richard Bird)
Working Paper 05-15. Georgia State University
Tax Incentives and Tax Base Protection in Developing Countries
Paper prepared for Fourth High-Level Dialogue, United Nations ESCAP
Korea’s Tax Structure: Directions for Reform (with Roger Gordon)
Korea Institute of Public Finance (KIPF)
Korea’s Tax System: A Growth- Oriented Choice
Initiative for Policy Dialogue Working Paper Series
