, oligopolistic rivalry, liquidity, currency strength, political instability, tax policy, and government regulations. While most …

, international tax harmonization and fiscal federalism … introduction of a market-oriented tax system. The paper highlights the main features of the traditional socialist tax structure of … the GDR and the current tax structure of the Federal Republic of Germany (FRG). Arguments for an adequate short-term tax …

, monetary and fiscal issues, global liquidity, and national and international economic developments …

several alternatives to concerted tax harmonization, the paper concludes that there is a need to harmonize capital income … rates. The harmonization process could start by agreeing on the tax base, followed by setting minimum statutory rates …

This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It … categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax … base. Recent actions by countries reveal no clear pattern in their attempts to increase tax coordination, while many have …

This paper presents the Tax Summary for the Solomon Islands. The paper discusses that normal business expenses are …

This Tax Summary and Statistical Appendix for the Solomon Islands outlines the summary of various taxes. Residents are … the Commissioner of Inland Revenue for an exemption from income tax. An excise duty is levied on plugs, twist, fig, stick …

detrimental effects on employment and growth, and at removing inconsistencies with international practices. The tax measures will …The Icelandic government has launched a review of the tax system, with a view to improving its income redistribution …. The Icelandic Corporate Index Tax would benefit from adopting financial accounting as the basis to determine taxable …