Tax competition arguments suggest that governements that operate in an open economy (such as local governments) should … not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local … implication for the EU is that enlargement that increases tax base disparities within the EU (and is not accompanied by an EU …

Declining inflation rates might have negative consequences for tax revenues. Phenomena like the inflationary bracket … creep in a progressive income tax system do not work any longer. With this background the paper analyzes the extent of … lay the theoretical base followed by a descriptive view on the relation between inflation, growth and tax revenues in the …

This econometric study assesses the efficiency of the income tax credit system implemented in France in 2005 on … performed to identify the impact of the policy. The tax credit had no significant effect during the first two years, suggesting … a latency period related to inertia in households' investment decisions, possibly due to the complexity of the tax …