This paper focuses on the relationship between tax reforms and environmental quality in Italy. First, we analyse some of the characteristics of the tax system. Within a dynamic model, we estimate the marginal distortion introduced by different taxes and show that the system is far from being...

This paper considers how tax reductions financed by a carbon tax could be designed to mitigate the need for specific relief for firms in select energy-intensive, trade-exposed (EITE) sectors. In particular, I consider impacts on manufacturing sectors at the six-digit North American Industry...

Today, more than ever the battle against tax evasion is taking a center stage in the global political agenda. Hence, leading countries are intensifying their efforts and adding tools to assist in the pursuit of information concerning the international business activities of their taxpayers. The...