In 2001, the European Commission proposed replacing the current system of taxation of multinational companies by the … taxation of a consolidated base, computed at the level of all the European entities of a multijurisdictional enterprise, and … then distributed for taxation purposes between the various jurisdictions in which these entities operate, according to pre …

design of public pensions cannot be separated from the one of taxation. Regarding private pensions, the key issue is whether …

We revisit the classical result that financing a pure public good through taxation of private consumption is …

two tax systems came about. Taxation is only feasible when men and land can be linked as a single bundle. Taxation of land … is not feasible without men, and taxation of men is not feasible without land. A tax maximizing bureaucrat has to combine …

proportional taxation increases the cost of self-control, and that this adverse effect is more acute when public pensions become …