The current debate in corporate taxation is focussing on leveling the tax playing field within the European Union in …

The recent economic crisis and taxation in the advanced countries - especially in the European nations - are linked in … taxation in certain economic sectors, especially in the banking sector. It is worthwhile examining the various different …

EU15 and Switzerland are two examples of high and, respectively, low taxation in Europe. It is then interesting to … EU15’ tax systems, especially since the ‘90s. The paper then considers the interplay between European taxation and …

federal income taxation. Federally chartered credit unions are even exempt from state and local income taxation. Saving and … loan associations, also originally largely exempt from taxation, lost their exemption on 1951 and calls for tax reform …

While corporate taxation is a major issue in the debate over international finance, economic theory has no clear stance … corporations' outcomes. This paper makes three cases for non-neutrality. First, since corporate taxation is asymmetric between … entrepreneurship is fully taken into account, corporate taxation appears clearly as a direct tax on market adjustments and as an …

would expect an equally drastic change to have taken place in the structure of the taxation system. Nevertheless, no such … redistributive) character of the Greek taxation system. The aim of this paper is to provide evidence for this phenomenon from a … political economy perspective. The first section examines the general trends of taxation in Greece during the period 1995 …

measure different things. This paper also computes effective corporate taxation for eleven European countries, the US, and … taxation, as well as between countries for different sectors and companies' sizes. Finally, it suggests that effective … corporate taxation is sensitive to the business cycle. …

Political economy aspects make progressive income taxation and taxation of capital income imperative in practise … politically feasible change-over to a status of improved taxation is little. We provide an extended dynamic general equilibrium …