Tax competition between member states tends to result in an erosion as well as a convergence of enterprise taxation in … the EU. Besides statutory tax rates, several other characteristics of national enterprise tax systems are gradually … reduction of the tax burden on profits and capital income vis-à-vis labour income. At the same time enterprise taxes are …

countries using pooled regressions. Fiscal effects are included via after-tax interest rates. Other factors shown to be relevant …

In this report, we provide a detailed overview of Ethiopia's current tax system and the evolution of tax revenue … discusses the composition of tax revenue in Ethiopia, while Section 3 provides a detailed description of the structure of … Ethiopia's tax system. Section 4 discusses recent tax policy reforms and the direction of reform in Ethiopia. Section 5 …

, representative democracies with coalitions, and a high preference for redistribution are likely to induce higher tax burdens. … for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations … across Europe and the United States. We then correlate both types of tax burden in order to study the different tax policy …

The article outlines recent developments of German tax policy. …