major global tax proposals and then considers what lessons experience in two other spheres in which countries deal with each … regional) tax. Since countries have little appetite for giving up fiscal sovereignty or for explicitly redistributive fiscal … arrangements, most past global tax proposals had little or no prospect of success. However, less ambitious attempts to develop a …

taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able …

for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations … across Europe and the United States. We then correlate both types of tax burden in order to study the different tax policy … federal structure with high tax autonomy stand for countries with lower tax burdens, especially on companies. Large countries …

on transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity … taxes at the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration … and enforcement, and tax equity …

The interim report of Small Business Tax Review was delivered by the Office of Tax Simplification in March 2011. The … reform of the personal service company rules (IR35) and the integration of income tax and National Insurance are now at the … top of the tax simplification agenda, with a special focus on benefits on small business. The simplification of the UK tax …

business community and the Tax Office …

radical reform that would align tax rates across legal forms while protecting incentives to save and invest. Finally, we …