From the founding days to date, the EU constitution does not explicitly empower the Union to formulate policy in the field of direct taxes; this area has been broadly left to the Member States. To date, limited EU-level intervention witnessed in direct taxes can, in part, be attributed to this...

I propose to use tax incentives to attract foreign direct investments (FDI) to developing countries to promote growth, and explain what practical and conceptual changes in the tax systems of developing as well as developed countries (introducing a notion of inter-nation equity) should be made to...