Sally Wallace – författare

Responding to a deepening economic crisis, serious structural problems with the tax system, a long and deep-seated opposition to even modest tax increases, and a weak tax administration, the Guatemalan government introduced a comprehensive tax reform program in 1992. In this concise volume, Roy Bahl, Jorge Martinez-Vazquez, and Sally Wallace review

This book describes the analysis that led to the reform of the Guatemalan tax system in 1992. It also describes the tax policy aspects to improve tax administration, budgeting and fiscal planning, and a training program in customs and tax administration.

The fall of the Soviet Union in 1991 brought enormous political, economic, and social challenges. Since 1991 fiscal reform has been a pillar of Russia's reform agenda. This book analyzes the effort to adopt a modern tax code where previously there were few recognizable taxes, establish an efficient tax administration where taxpayers had never paid taxes directly, and decentralize the system of governance where power had been centralized and dictatorial. Despite the remarkable achievements, many old and new challenges remain. The authors bring an analytical approach to fiscal reform in Russia, providing a detailed analysis of the tax system and estimates of tax compliance and evasion. The book offers a careful examination of the fiscal architecture of Russia and concludes with a presentation of remaining reform needs and options for Russia. Based on Russia's reform experience, the authors also draw lessons for fiscal reform in other developing and transitional countries.Given the dynamic nature of Russia's economic development, this book will prove a timely and informative resource for academics in economics, public finance, political science and public administration as well as for policy makers. Its lessons will also be useful for officials involved with finance in transition and developing countries.

The last few decades have presented a new set of challenges and opportunities for public finances. Demographic trends have put substantial pressure on non-discretionary public expenditures such as health care, while legal challenges have put pressure on education financing. The author illustrates how these national trends have also impacted state and local finances – some directly, others indirectly. The economic downturn further constrains state and local governments’ options for dealing with national trends. Constituents’ sentiment toward the size of government further exacerbates fiscal choices for state and local governments.In this broad and illuminating volume, experts on public finance discuss innovations in state and local tax policy implemented or considered over the course of the last three decades. The authors provide original work that analyzes whether state and local governments have ‘gone outside the box’ to deal with the strains of current public finances or have gotten along by adhering to the status quo. Well-known scholars in the area of state and local public finance consider actual practices and analyze potential policy changes for the future.Public policy and public finance scholars and students as well as policy makers will find much of interest in this impressive and original collection.

The original and distinctive work of miniaturist Sally Wallace is for the second time featured in her new book, Christmas Emporium; and the book is as luscious as her work itself.  Working with some of the most talented specialized miniaturists in the world, Sally has composed an expansive and complete environment both inside and out, inspired by her love of Christmas and memories of years gone by when Christmas shops were as fun to visit as to actually purchase items.  The exterior has windows in stained glass, two nutcrackers standing guard over the front door and 25 small doors on the outside that serve as a very special advent calendar, among other architectural delights.   Every element of the interior, from 18 Christmas trees to tiny wrapped presents under them, I offer up an interior festooned with every detail from working toys to children gazing at them and ornaments to hang on trees—each lovingly placed in an elaborately appropriate room with all the architectural details and interior design exactly as it might be in “real life.” This sumptuous environment is unique in all its facets and readers entering this magical entity for the first time will find the world of a unique talent, the result being a creative process so replete with extraordinary details that the reader him- or herself will wish that they, too, were 1/12 size.