, applying them to the debate around tax reform in Brazil. It is not meant as a guide for OECD taxation to be copied by Brazil …This paper describes the tax systems of OECD advanced economies and assesses the entity's recommendations on tax policy …, but rather to provide tools to better foster the debate around a tax reform that is economically efficient and socially …

and gas-oil prices for automotive fuels in the context of the EU environmental policy. The EU policy has enhanced bio …-diesel production since 2006. Bio-diesel prices are impacted by the EU policy as well as rapeseed and oil prices which have fluctuated a … rapeseed prices according to EU regulations requiring the blending of bio-diesel and gas-oil …

Taxation is a unique and valuable method to create a significant and sustainable source of domestic and international … tax evasion by MNCs central to any reform agenda, and proposes that taxation be reconceptualised as an institution … public finance for the public goods essential to the realisation of the UN's Sustainable Development Goals (SDGs). However …

life out of poverty. The analyses were based on the EU-SILC 2020 database of primary data (N = 232,816 EU households). The …

other important changes for the taxation of multinational enterprises worldwide. This paper reviews these changes and … discusses their effects for effective tax rates and tax revenues within the US as well as the EU. In the light of the uncertain … impacts of the US reform, the EU doing nothing specific seems a reasonable response in the short term. Still, the EU should …

This paper is to determine the optimality of taxation based on a comparative analysis of income taxation in developed … on the basis of a direct definition of income of taxpayers or progressive taxation.The theoretical and methodological … fairness, while developing countries are mainly focused on mobilizing budget revenues and lesser consideration of fair taxation …