Taxation is one of the most important and easy sources of revenue to any government, as the government possesses … crisis, taxation deserves more attention now than ever before in Nigeria. One issue that is critical to domestic resource … engulfed in controversy. The paper presents key issues, trend and challenges of taxation and fiscal federalism in Nigeria. In …

data, we allow for monopolistic competition as well as partial taxation of pure profit income. We update the sample to 2010 … taxation. …

Notwithstanding the repeated efforts of the European Authorities to harmonize and coordinate countries’ taxation, and … in spite of the effects of international tax competition, in 2009 EA taxation was still far from being homogeneous among … detailed overview of the existing differences, in terms of taxation, among EA Members. Secondly, it aims at examining whether …

small punishments for tax evasion. The possibility of the public evading taxes limits the effectiveness of capital taxation …

. The analysis also confi rms that permanent tax changes in sense of increased taxation may not be as negative for growth if …