This state of the art dictionary presents a wide range of accessible definitions and terms used to describe various aspects of taxes and tax systems throughout the world. It contains an extensive range of entries, key concepts, major developments and controversies in taxation.

Purpose: The purpose of this paper is to investigate how using social media (SM) as a tool to influence demand motivates the distribution of different price promotion strategies to encourage consumers to utilize direct bookings, along with how this impacts revenue strategies and profitability....

Purpose: Numerous studies have been done on various aspects of tax evasion in recent years. Some studies focus on compliance, while others examine more esoteric topics, such as optimum tax evasion. A third group of studies discusses theoretical issues, such as when tax evasion can be justified...

This second edition of the Dictionary of Taxation contains over 200 new or substantially revised entries to enhance the existing wide range of accessible definitions and terms used to describe various aspects of tax and tax systems around the world

La définition du rôle des conseillers politiques est actuellement un sujet hautement pertinent dans la plupart des démocraties, et particulièrement dans les nouveaux États membres de l'UE ainsi que dans les pays candidats et ceux du programme CARDS ; pourtant, il existe peu d'informations...

The purpose of this paper is to review and evaluate the work of the UK Behavioural Insights Team (BIT) in the light of the growing literature on behavioural economics. The Team was established in 2010 in the Cabinet Office at the centre of government in the UK. The BIT was specifically set up...