This paper develops a differential game of tax avoidance by modelling the interactions between a taxpayer and the tax … non-co-operative Nash that depends on the resources that need to be used by the tax authority to enforce legislation and … the cost to be borne by the taxpayer in tax compliance, provided that the curvature of the utility functions is bounded …

. First, it relates bilateral FDI among OECD countries over the 1990s to a new set of estimates of corporate tax wedges that … product market settings) may lead to a serious overestimation of tax elasticities and their relevance for policy. …

, including an increase in the risk premium paid on government debt. In addition, this would heavily skew the tax burden towards … future generations. Consolidation should focus on reducing primary spending and on enhancing tax revenues. This can be … achieved particularly through increased efficiency of public administration and by measures to tackle tax evasion and further …

Indonesia has come a long way in improving its tax system over the last decade, both in terms of revenues raised and … administrative efficiency. Nonetheless, the tax take is still low, given the need for more spending on infrastructure and social … protection. With the exception of the natural resources sector, increasing tax revenues would be best achieved through broadening …

Getting tax and transfer systems to efficiently deliver sufficient revenues to achieve macroeconomic targets, address … more revenue from the Goods and Services Tax. The report also advises caution in some recent welfare-reform proposals, and …

Ensuring tax and transfer systems bring sufficient revenue to reach macroeconomic fiscal targets, address societal … international investment. And, as elsewhere, the incorporation of environmental issues into the tax system remains only partial …. This review examines ways forward for policy on several fronts: indirect taxation; household income tax and social benefits …

opportunity to implement tax measures to improve efficiency and rebalance the economy. As consolidation progresses, switching … gains, especially if the largest reductions of the labour tax wedge are targeted on low-wage workers. As the consumption tax … base is particularly large in Portugal, such a shift could allow a sizeable cut in the tax wedge while still raising …

stabilise the debt ratio in the medium term and fund unmet public services needs. The tax-benefit system needs to be redesigned … around half of total tax revenues, but are levied on small tax bases, partly reflecting the unequal distribution of income …. Only the value-added tax has a relatively broad basis combined with a moderate tax rate. There is some scope to raise …

This paper develops a differential game of tax avoidance by modelling the interactions between a taxpayer and the tax … non-co-operative Nash that depends on the resources that need to be used by the tax authority to enforce legislation and … the cost to be borne by the taxpayer in tax compliance, provided that the curvature of the utility functions is bounded …

, including an increase in the risk premium paid on government debt. In addition, this would heavily skew the tax burden towards … future generations. Consolidation should focus on reducing primary spending and on enhancing tax revenues. This can be … achieved particularly through increased efficiency of public administration and by measures to tackle tax evasion and further …