digital freelancers comply with taxation rather well and no notable PIT tax gap is generated. …

This paper examines the effects of taxation on long-run growthin a two-sector endogenous growth model with (i) physical … theeffects of taxation - including income taxation, capital incometaxation and labor income taxation - distinguishes between … oflabor supply, taxation of income may induce agents to spend moreor less time on leisure activities. In the case of …

This article aims to analyse possible forms of taxation in the financial sector and, based on financial institutions …