"The authors examine the effects of taxation on financing policy using the corporate tax reform in 2001 in Croatia as a … firms were more likely to reduce their debt levels. These findings are consistent with the trade-off theory of capital …

for a comprehensive reform of tax policy in Pakistan. In the final analysis, the success of tax reform will depend less on … with tax reform over the long haul. …

for a comprehensive reform of tax policy in Pakistan. In the final analysis, the success of tax reform will depend less on … with tax reform over the long haul. …

The Poverty and Social Impact Assessment (PSIA) analyzes the impact of the tax reform, which came into effect in July … 2007, on tax incidence and poverty in Uruguay. The essence of the reform is the introduction of a dual personal income tax … distributional implications of tax reform. In addition, it gives impetus for further more sophisticated analysis of current and …