This paper examines whether, and under what circumstances, tax incentives are the right policy tool to attract economic … activity. It describes various types of tax incentives and factors that should be considered before their implementation. The … paper also looks at certain elements of the legislative framework for tax incentives in the European Union, as competition …

After abolishing the wealth tax in a number of European countries during recent decades, increasing income and wealth … inequality have spurred the discussion of reintroducing a wealth tax in a number of countries. This has refuelled the heated … discussion in the popular press about the wealth tax's merits and harmful effects. The academic community has been considerably …

discussed and critically evaluated. -- Shadow economy of 120 countries ; tax burden ; tax moral ; quality of state institutions …