The integration of world capital markets carries important implications for the design and impact of tax policies. This … paper evaluates research findings on international taxation, drawing attention to connections and inconsistencies between … explaining behavior, and observed tax policies, and they also suggest that international agreements have the potential to improve …

This paper highlights macroeconomic issues pertinent to the understanding of the international and domestic effects of … international VAT harmonization. It outlines elements of the policies of VAT harmonization envisaged for Europe of 1992, and …

of the observed average tax rate and the standard deviation of rates. In 2020, the mean world corporate tax rate was 25 ….9%, and the standard deviation 4.5%, so if there is an efficient harmonized world tax rate, it must be 30.4% or higher …