main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how … key results from the literature on international taxation in a unified framework. Moreover, we put special emphasis on the …

3 X 1 P 4 OECD (2005), Taxation and Social Security in Agriculture, ISBN 92-64-01364-4, 126 pages, € 30. OECD …© OECD 2006 ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT Policy Brief JULY 2006 Taxation and Social Security … helped fill this knowledge gap by collecting information and data on agriculture in taxation and social security systems …

This paper derives novel formulas for the welfare gains of any tax reform around initial (optimal or suboptimal …) dynamic tax systems. We use a perturbation-based method to express these formulas in terms of easily interpretable and …

that, if the government has a distributional objective and formulates tax policy with a view to equitable treatment of …

The paper compares non-cooperative commodity taxation under the destination and origin principles under a variety of … setting the international spillovers of tax policy are isolated and evaluated at the Pareto efficient tax rate. The sign of …