history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an … elaborate treatment of international taxation …

reduction. This review particularly recommends shifting away from income taxation to indirect taxation, for instance by raising … reform to vehicle-related taxation. This Working Paper relates to the 2014 OECD Economic Survey of Australia (www … pour la réduction des émissions de gaz à effet de serre et appuie la réforme de la taxation des véhicules. Ce Document de …

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

If government revenues from a flat-rate income tax are spent on public factors and public factors are used for human … capital production and human capital is used for the production of technical progress, then a higher rate of taxation will … run if indirect marginal utility is inelastic with respect to net income. The outcome of this political decision will …

taxation. However, after 1986, capital income growth has been positively related to income tax revenue growth, and this …Over the past two decades, the United States federal income tax revenue has shown periods of increased volatility …. Throughout the 1990s the growth rate of individual income taxes was between 5 and 10 percent, it has swung between H12 and +12 …

using some economic control variables and to see the relationship among government effectiveness, corruption, and GDP. For …

result, Poland has one of the highest tax wedges in the OECD, despite relatively low personal income tax rates. This …