issue essential to understanding the effects of taxes on development. Topics addressed include the effect of taxation on … education, health care, and infrastructure. Complicating the policy challenges of taxation in developing countries are issues … developmental aid and the relationship between democracy and taxation in Asian, Latin American, and European Union countries that …

alternative specifications for return structures; the impact of CAPM and APT in the investment process; and taxes and portfolio …

application to a wide range of policies--from excise taxes in Thailand to public sector borrowing in Canada and the United States … how it is related to the traditional measures of the efficiency loss from distortionary taxation. The MCF concept is then … applied to the major sources of revenues for governments--sales and excise taxes, taxes on labor income, taxes on the return …

their fair share of taxes by claiming benefits not recognized by law. These abusive domestic tax shelters bore such exotic …

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

This series publishes recent research on the economic effects of taxation and government expenditure programs, as well … as studies of the distributional and incentive effects of current and proposed tax legislation. The research results are …

This series presents recent research on the effects of taxation on economic performance and analyses of the effects of … this volume include Medicare reform, taxation and telecommunications, tax incentives for higher education, incentive …

This NBER series presents current academic research in the areas of taxation and government spending. The papers …

The Tax Policy and the Economy series presents new research bearing on the economic effects of taxation on economic …

The Indirect Side of Direct Investment Multinational Company Finance and Taxation Jack M. Mintz and Alfons J … multinational taxation. In this book, taxation experts Jack Mintz and Alfons Weichenrieder examine how multinational corporations … taxes. They spell out in detail how different tax policies affect corporations' choice of financing structures, discussing …