the taxation of multinational firms: (i) the spread of tax measures that provide discriminatory tax relief to … analyses, we briefly survey some of the empirical evidence on both the general development of corporate taxation in Europe and …

the taxation of multinational firms: (i) the spread of tax measures that provide discriminatory tax relief to … analyses, we briefly survey some of the empirical evidence on both the general development of corporate taxation in Europe and …

the taxation of multinational firms: (i) the spread of tax measures that provide discriminatory tax relief to … analyses, we briefly survey some of the empirical evidence on both the general development of corporate taxation in Europe and …

An optimal taxation approach is employed to discuss the interaction between factor and commodity taxes for a small open … by an appropriate combination of wage and (cash-flow) profit taxation. Second, with mobility costs for firms the optimal …

An optimal taxation approach is employed to discuss the interaction between factor and commodity taxes for a small open … by an appropriate combination of wage and (cash-flow) profit taxation. Second, with mobility costs for firms the optimal …

An optimal taxation approach is employed to discuss the interaction between factor and commodity taxes for a small open … by an appropriate combination of wage and (cash-flow) profit taxation. Second, with mobility costs for firms the optimal …

progressive income taxes becomes less precisely targeted. Taxation reduces after-tax income inequality but undermines performance … returns and make contract choices more responsive to changes in the level of taxation, resulting in a lower optimal income tax …

The paper compares non-cooperative commodity taxation under the destination and origin principles under a variety of …