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 …

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 …

The current debate in corporate taxation is focussing on leveling the tax playing field within the European Union in …

Based on existing evidence, we know little about how the taxation of small business owners affects their economic … lighter taxation leads to an increase in the turnover of firms that we interpret as an increase in effort exerted by their …

Based on existing evidence, we know little about how the taxation of small business owners affects their economic … lighter taxation leads to an increase in the turnover of firms that we interpret as an increase in effort exerted by their …