In this article, the author focuses on the direct and indirect tax case law of the European Court of Justice and uses this to attempt to determine a uniform interpretation of the principle of the prohibition of the abuse of EU tax law

In the second of two twin papers, we focus on direct taxes and formally discuss the correspondences between statutory and effective tax rates in the Portuguese economy. These correspondences depend on the details of the Portuguese tax law, on a wealth of data information, and on certain priors...

Government of Kenya has continuously pursued tax reform agenda to increase its domestic’s tax revenues mobilization. This study examined the elasticity of direct income taxes as a measure of tax productivity in Kenya. Specifically, the paper examined the elasticity of Corporation tax, Property...

This paper provides a technical survey of recent developments in behavioural microsimulation. We discuss the criteria by which models of labour supply may be chosen for application to behavioural microsimulation, and consider how such models may be augmented to control for fixed costs,...

Theoretically, direct and indirect taxes have a great importance as a tool for public expenditure finance and achieving governments’ goals. The aim of this study is to investigate effects of direct and indirect taxes on public budget deficit in Jordan. It is based on analyzing financial data...

Abuse is one of the core issues in EU direct tax matters. Much has been written over the past years. The discussion on the interpretation and application of the different elements of the anti-abuse clauses appears to be settling. However, an equally fascinating discussion appears to be emerging:...

Over the years, and particularly in the post-global financial crisis era, some harmonization of Member States’ tax policy has increasingly been seen as a task necessarily incidental to the functioning of the single European market. However, since its inception, the E.U. constitution has never...

Taxes have extraordinary roles in any country's economic development and policymaking. This study extends prior studies by investigating the impact of direct and indirect taxes on the economic development of 47 developed and 90 developing countries. All data about the variables involved in the...