In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the … DST tax rate and the nature of activities to be taxed and (c) the relief from double taxation, if any, countries will … to private sector researchers and it does not involve review of any information that individual taxpayers provided to tax …

This paper examines how the economic growth in advanced countries is affected by various types of tax revenue. Ten … social security, and a tax on value-added. For a beneficial impact on these nations' growth, we suggest policymakers …

This paper endeavours to investigate whether a complex tax system influences firms' propensity toward tax evasion … required to pay taxes and higher total tax payments were associated with a greater extent and incidence of tax evasion among … tests. Furthermore, our heterogeneity analyses showed that the effect of tax complexity on firm tax evasion was more …