natural resources, are important determinants of tax revenue. …

A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation … range of subnational tax instruments might be considered, but interactions between new tax assignments and the system of …

The paper provides a selective survey of methods and findings concerning the impact of tax and welfare policies on … employment, unemployment, and economic growth in OECD countries. The paper examines a number of facets of tax and welfare policy …

Social protection in industrial countries has been provided through regulations, tax expenditures, and public spending … level of recent decades. Specifically, tax competition among jurisdictions, ballooning electronic commerce, and increased … mobility of the factors of production will likely cause significant falls in tax revenue in future years. The paper concludes …

Tax authorities in several countries have intensified their surveillance of intercompany transfer pricing in recent … pricing for tax purposes. It reviews the existing international guidelines and national rules on methods for determining … appropriate transfer prices, as well as the issues related to tax administration practices for the implementation of those rules …

Russia dramatically reduced its higher rates of personal income tax (PIT) in 2001 establishing a single marginal rate …. This 'flat tax' experience has attracted much attention (and emulation) among policymakers, making it perhaps the most … important tax reform of recent years. But it has been little studied. This paper asks whether the strong revenue performance of …