-the effects of one country's rules and practices on others. It complements current initiatives focused on tax avoidance by … international tax issues with its wide membership, including through technical assistance (TA), and on its previous analytical work …

One difficulty confronting Harberger’s celebrated model of the corporate income tax is how to treat the noncorporate …-good model with corporate and noncorporate production of both goods. The incidence of the corporate tax in our Mutual Production …

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