taxation). It characterizes how the policy outcomes in Dharmapala (1999) are affected by the PAYGO provisions, and analyzes the …

We analyze the optimal taxation of firms when the government faces fixed (per-firm) administrative costs of tax … firms with outputs below a cutoff level can be exempted from taxation. We show that it may be optimal to set the cutoff high …

' residence country tax regime, especially where the residence country imposes worldwide taxation on foreign income. Tax sparing … country taxation. We analyse the impact of tax sparing provisions using panel data on bilateral FDI stocks from 23 OECD … U.K., Japan, and New Zealand in 2009 - enacted tax reforms that moved them from worldwide to territorial taxation …

' residence country tax regime, especially where the residence country imposes worldwide taxation on foreign income. Tax sparing … country taxation. We analyse the impact of tax sparing provisions using panel data on bilateral FDI stocks from 23 OECD … U.K., Japan, and New Zealand in 2009 - enacted tax reforms that moved them from worldwide to territorial taxation …

' residence country tax regime, especially where the residence country imposes worldwide taxation on foreign income. Tax sparing … country taxation. We analyse the impact of tax sparing provisions using panel data on bilateral FDI stocks from 23 OECD … U.K., Japan, and New Zealand in 2009 - enacted tax reforms that moved them from worldwide to territorial taxation …