article describes which data sources are used for the simulation, how key features of the German tax and transfer system are …This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic … Research in Mannheim. The model simulates the German tax and transfer system using household micro level data. By estimating …

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 …

This paper reviews the tax policy debate in the United States on the move of the corporation tax from its present …, the intensity of tax competition, and tax revenues. …

natural resources, are important determinants of tax revenue. …

the inflation tax. Accordingly, continued effort is likely to be needed to attain a fiscal position that is sustainable …

The structure of Japan's corporate income tax system is broadly in line with those of other G7 countries. However …, relatively high marginal and average effective tax rates prompt the question of whether adjustments should be considered to meet … issues and trade-off's related to changes in the corporate income tax system. It does not provide recommendations, but raises …

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 …