This paper examines the effects of various systems of taxing foreign firms on the international movement of direct investment The notions of tax equity and the neutrality of taxes on the location of investment are examined. It is shown that a tax system may be equitable in that (1) effective tax...

The article surveys the literature on public expenditure growth, and makes some suggestions for possible future developments. At the theoretical level, it is argued that public choice and associated theoretical constructs have improved our understanding by insisting that public expenditure...

The paper by Tussing and Henning (1974), which recently appeared in this journal, falls into two parts. One reviews the “determinants†literature: the other presents the authors' own empirical results. The first part properly emphasises the need for a comprehensive approach to the...