In most industrialized countries the tax burden of poor people has increased dramatically over the last few decades …1. Introduction -- 2. A comparative welfare state analysis of tax mixes -- 3. The economics of taxing labour -- 4 …. Political economy applied to tax mixes -- 5. Empirical evaluation -- 6. Conclusion : employment and redistribution are not …

Examining the taxation and regulation of banks, this book highlights the views of practitioners, tax experts, policy … covers the topical issues of whether the EU should introduce a financial transactions, 'Tobin' or 'Robin Hood' tax and … financial activities tax, could be used to ensure that big banks make a 'true and fair' contribution to their insurance by …

achieve a variety of economic and social objectives. Today many governments use the tax system to stimulate economic growth … long-term sustainable environmental policy. Currently, in the debate on global warming, the use of tax instruments to …, the book establishes guidelines for effective tax policy. The book offers tools for tax design in a globalising economy …

) investigate the beneficial directions for medium-term tax reform in the light of global developments and lessons from the latest … taxation research. In addressing this issue, they review recent advances in both the theoretical and empirical tax literature …; international and corporate taxation; personal tax and welfare systems; environmental taxation; and country-specific tax reform …

. Spatt and Harold H. Zhang (2004), 'Optimal Asset Location and Allocation with Taxable and Tax-Deferred Investing …' -- Francisco Gomes, Alexander Michaelides and Valery Polkovnichenko (2009), 'Optimal Savings with Taxable and Tax-Deferred Accounts …

interregional setting. He models how regional governments, using tax rates on real capital and pollutant emissions, determine …. Regions or countries engage in competition for mobile capital in a world where production causes pollution and tax revenues …

efficiency and equity effects of tax smoothing, and potential new effects of population ageing on labour productivity …

unchanged when it comes to generating government expenditures and tax revenues. As a result of population ageing, current policy … settings in many countries are projected to lead to unsustainable levels of public debt; Tax Policy and Uncertainty explores … optimal timing and extent of tax changes in the face of anticipated high future debt. Chapters produce stochastic debt …