This NBER series presents current academic research findings in the areas of taxation and government spending. The … corporate tax liability, and the relationship between pyramidal structures and the taxation of intercorporate dividends. …

tax reform usually concern the advantages and disadvantages of income-based taxation as opposed to any of the several … alternative forms of consumption-based taxation. The book opens with chapters that discuss the strengths, weaknesses, and … taxation issues arising in an era of globalization; and individual behavioral response to tax reform, including a view of the …

This concise introduction to the economic theories of taxation is intuitive yet rigorous, relating the theories both to … issues of central policy importance, such as taxation of income from capital, environmental taxation, tax credits for low … taxation relies on the theory of optimal control, which is not often taught in economics courses, a second appendix provides …

exchange rate policy (both in theory and practice); financial crises; debt, taxation, and reform; and transition and growth. A …

consider such aspects of taxation as administration, compliance, and remittance. Slemrod and Gillitzer explore what they term a …