This paper reviews the issues raised by inflation and the taxation of business and investment income under an income … accrual taxation of real gains and highlights the distortions involved in the current tax treatment of capital gains. The … taxation of business and investment income should not be a tax reform priority. It should only become a priority in two …

the Green Morocco Plan (GMP), it should be noted that the question of its taxation was not as much in the central concerns …

. Standard econometric specifications may substantially mis-estimate earnings responses to taxation. …

game of welfare-related taxation. The first actor, in the role of Negotiator No.1, stands up for citizens’ legal and moral …

The problem of taxation, in a social system the trade-off Equity vs Efficiency. Is it possible a reconciliation? …

The recent economic crisis and taxation in the advanced countries - especially in the European nations - are linked in … taxation in certain economic sectors, especially in the banking sector. It is worthwhile examining the various different …

EU15 and Switzerland are two examples of high and, respectively, low taxation in Europe. It is then interesting to … EU15’ tax systems, especially since the ‘90s. The paper then considers the interplay between European taxation and …

The current debate in corporate taxation is focussing on leveling the tax playing field within the European Union in …

We investigate the neutrality features of an ACE tax reform proposal suggested for the company tax reform in Germany …. As a pure ACE tax system is not feasible in practice, certain elements have been changed in the proposal: the traditional … profit tax (so far corporate tax). In both cases, the companies have a claim on a operating expenditure for equity cost (ACE …