, introducing an inverted tax credit system, levying withholding taxes on all interest and royalty payments and levying withholding … taxes as an anti-avoidance regulation. We calculate the tax revenue effects of introducing a minimum withholding tax on … would increase tax revenue in particular in high-tax countries. Revenue redistribution would only arise if withholding taxes …

and Revenue Sharing -- Tax Legislation -- Drafting Tax Law -- Part IV: Prevalent Taxes: Income Taxes—Design and Evidence … -- Consumption and Production Taxes -- Environment Taxes and User Charges -- Indirect Taxation Prior to GST—India Case Study -- Goods … and Services Tax (GST) —India Case Study -- Taxation of International Trade—Design and Experience -- Unusual Taxes -- Part …