countries. For Greece, however, we find evidence for asymmetries of the MTAR form, which in turn support the spend-and-tax …

This paper derives analytical expressions for aggregate personal income tax revenue obtained from a multi-schedular and … multi-regional personal income tax system, with revenue divided among central and regional governments. Aggregate income tax … the sources of revenue differences among regions. The approach is applied to the tax structure in Spain, and the effects …

Kaplow (1992) shows in a complete-information environment that allowing income tax deductions for losses as partial …; however, Kaplow's negative conclusion with respect to the income tax deduction will be overturned if insurers have superior … information instead. A policy implication from our finding is that whether or not to allow an income tax deduction for losses …

The paper mainly examines the relationship between economic growth, tax policy and sectoral labor distribution in an … the positive effect of an increase in tax on growth gets higher. …

This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It … categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax … base. Recent actions by countries reveal no clear pattern in their attempts to increase tax coordination, while many have …

natural resources, are important determinants of tax revenue. …

and tax receipts over which governments retain full discretion. Our sample includes 18 OECD countries for the period 1974 …