This volume provides readers with concise but varying perspectives on the possibilities of tax reformand …

The past decade has seen major reforms to the design of Australia’s tax system. This paper outlines these reforms and … examines their distributional impact across the household income spectrum. While the authors estimated tax incidence in … the impact of these tax reforms have been made since that date. This paper addresses this deficiency. It finds that the …

This volume provides readers with concise but varying perspectives on the possibilities of tax reformand …

This paper analyzes budgetary institutions, the tax system and public debt management in Jamaica. It explores the … fiscal policies. The paper also analyzes the requirements for achieving revenues through a tax system that does not distort …

As the tax burden on incorporated companies in Germany is relatively high in international comparision, the Federal … Government wants to reduce the nominal tax rates for these companies, where possible without resulting in a long-term net relief …. The tax rate reduction is to be financed by expanding the tax base, for example by placing restrictions on the inter …