The current international tax system diverges greatly from a theoretically 'optimal' tax system. One reason for this discrepancy may be that politicians strive for other objectives rather than making tax rules that comply with the theoretical concepts of optimal taxation. In this article, I...

This paper analyzes the effects of legal uncertainty, as measured by differences in legal systems, the existence of double tax agreements, and corruption, around corporate income taxation on foreign direct investment (FDI). We find that an increase in the ratio of the statutory corporate income...

Worldwide income taxation in the country of residence is a legal dogma of international taxation. We question this dogma from the perspective of relations between developed and developing countries from a legal and economic perspective, and make a modern and fair proposal for tax treaties. We...