determinants of the optimal level of consumption taxation in relation to other taxes, as well as the optimal differentiation of … trade-offs in consumption taxation as well as point out important areas where more research is needed. …

the Covid-19 pandemic, the shift to destination-based taxation has redistributed revenues between large and small local …

Despite its theoretical merits, Land Value Taxation (LVT) is not a common policy instrument in most countries. One of …

dual role corporate taxation plays in attracting mobile capital, on the one hand, and in absorbing economic rents, on the …) taxation, while a large part of the tax competition literature views business taxes as unit (wealth) taxation. We point to the … system of ad valorem taxes than in a system of unit taxes and (ii) that ad valorem taxation may be the equilibrium outcome in …

The purpose of this paper is to survey the theoretical literature on wealth transfer taxation. The focus is normative …

is more pronounced than in partial equilibrium. The joint analysis of tax incidence and optimal taxation reveals that the …

flat and differentiated nominal tax rates on some forms of capital income. This paper discusses the rationale for the … adoption of semi-dual income tax in the taxation of public, occupational and private pensions and other retirement income …, taking the Portuguese experience as a possible guide to other countries. The particular effects of pension taxation on the …