, taxation, most of it has been applied to environmental externalities, and the externalities that arise from the actions of …

As any non-lump-sum tax, corporate income taxation creates distortions in economic choices, reducing its efficiency …, the effects of taxation on business location and foreign direct investment are the major sources of distortions. …. This paper reviews some of these domestic and international distortions and their most recent estimates from the economic …

As any non-lump-sum tax, corporate income taxation creates distortions in economic choices, reducing its efficiency …, the effects of taxation on business location and foreign direct investment are the major sources of distortions. …. This paper reviews some of these domestic and international distortions and their most recent estimates from the economic …

As any non-lump-sum tax, corporate income taxation creates distortions in economic choices, reducing its efficiency …, the effects of taxation on business location and foreign direct investment are the major sources of distortions. …. This paper reviews some of these domestic and international distortions and their most recent estimates from the economic …

This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the … relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities …—and the mapping between these functions and various forms of taxation. Different types of taxation as well as expenditures on …

This chapter provides a survey of issues which emerge with the taxation of multinational enterprises. It addresses tax … investments of such firms directly. It survey positive as well as normative principles of such taxation and incentives, relates to …