government spending, a change in taxation does not alter the set of feasible life-time consumption plans of the households and …

government spending, a change in taxation does not alter the set of feasible life-time consumption plans of the households and …

unchanged. In this scenario, a change in the mode of taxation affects the present value of disposable income in the private …

the taxation of multinational firms: (i) the spread of tax measures that provide discriminatory tax relief to … analyses, we briefly survey some of the empirical evidence on both the general development of corporate taxation in Europe and …

The public sector supplies a club good financed by either a head tax or proportional taxation on exogenous incomes in a …