cases of a negative income tax. In this debate, it is ignored that these concepts target different population subgroups …

The 'starving the beast' hypothesis claims that tax cuts lead to lower public spending, rather than higher debt levels … order to explore how fiscal policy reacts to exogenous tax revenue shocks. We use panel data from the German states covering … the period from 1992 to 2011, and assess to what extent exogenous changes in tax revenues affect aggregate public …

that most developed countries do not face, including widespread corruption, tax evasion and tax avoidance, and ineffective … on foreign direct investment; forms of corruption, tax evasion, and tax avoidance that are specific to developing …

Experts analyze the policy challenges of taxation in developing countries, including corruption, tax evasion, and … View Bribes as a Tax? Evidence on the Tradeoff between Corporate Taxes and Corruption in the Location of FDI -- 4 Do … Developing Countries -- III -- 6 The Effect of a Low Corporate Tax Rate on Payroll Tax Evasion -- 7 International Profit Shifting …