Alumni

The dissertation is written under the premises that the structure of the tax system across tiers of government sets the basis upon which all stakeholders in the economy interact. As such, the design of inter-governmental tax institutions and arrangements matter to various extents for policy-targeted socio-economic and behavioural outcomes.

The dissertation aims at providing a better understanding of the assignment of taxing responsibilities across government layers and across countries and bringing empirical evidence regarding the implications of such arrangements. It begins with the study of the legal and administrative structure of tax institutions through content analysis of laws and regulations that define the governance of the tax system across authorities. It proposes a conceptual approach into capturing the discretionary power of all government tiers over the tax system, principal tax instruments – such as income, consumption and property taxes – and different decision dimensions – such as the setting of tax rates or tax administration. It continues with empirical enquiries into the ramifications of the legal and administrative design of multi-layer tax institutions for economic performance, the business climate and fiscal burden on private firms, and individual tax compliance. Lastly, it demonstrates the significance of countries’ historical trajectory and deep-rooted characteristics in explaining modern-day variations in inter-governmental tax arrangements.

Together, the essays bring insights into the challenges and opportunities embedded in the multi-layer structure of tax institutions and establish the relevance of such design in the scholarly debate on private sector growth, tax compliance, revenue mobilization and the becoming of institutions, especially in emerging and developing economies.

	Selected publications by Rose Vincent
Articles (journal, professional, popular)
Vincent, Rose, 2023, `Vertical taxing rights and tax compliance norms, Journal of Economic Behavior & Organization, 205
Vincent, Rose & Victor Osei Kwadwo, 2022, `Spatial interdependence and spillovers of fiscal grants in Benin: Static and dynamic diffusions, World Development, 158, More information
Konte, Maty & Rose Vincent, 2021, `Mining and quality of public services: The role of local governance and decentralization, World Development, 140, More information
Book chapters
Vincent, Rose & Isabelle Chatry, 2019, A global view of sub-national governments in Asia: Structure and Finance, in: Kim J. and S. Dougherty, Fiscal Decentralisation and Inclusive Growth in Asia, OECD Publishing, Paris, France
UNU-MERIT Working Papers
Konte, Maty & Rose Vincent, 2019, Mining and quality of public services: The role of local governance and decentralisation, UNU-MERIT Working Paper 2019-041
External working papers
Vincent, Rose, Olivier Bargain & Émilie Caldeira, 2023, Shine a (night)light: Decentralisation and economic development in Burkina Faso, More information
Research reports
Konte, Maty & Rose Vincent, 2017, Analyse de l’évolution de la productivité de la main d’oeuvre au Sénégal (1990-2010), Document commandité par le CRES pour la Direction Générale de la Planification et des Politiques Économiques (DGPPE) du Ministère de l'Economie et des Finances du Sénégal, More information