vastly in tax matters, and in ways that are less than fully understood; that the history of ‘big ideas’ in guiding tax …

alternative tax systems and identify potential distortions. Although the model is a highly simplified, it incorporates many …

of the relationship between non-resource tax revenue and resource revenue, and between non-resource tax revenue and … statutory tax rates. The paper finds evidence suggesting that nonresource revenue is negatively influenced by a higher resource … corruption in these countries, suggesting weaker institutions affect nonresource revenue through incentives for tax evasion and …

This paper addresses two fundamental issues in indirect tax design. It first revisits the case for reduced rates on … rate on a broad base†is always good tax policy—may plausibly be large even at a low nominal tax rate and with few …

, affects corporate tax rates. It explores this issue in the context of strategic behavior by countries, taking into account … other global and domestic political economy factors. Tax rates are analyzed using a unique tax dataset for advanced and … between financial globalization and corporate tax rates and revenues—results vary according to country grouping with OECD …

empirical results or policy conclusions regarding preferred tax instruments or systems. We argue, in fact, that the nature of …

natural resources, are important determinants of tax revenue. …

react. Using tax policies as a leading example of foresight, simple theory makes transparent the economic behavior and … tax changes hinge critically on hypothesized information flows. Different methods for extracting or hypothesizing the …