This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country … without imposing double taxation. We focus on four options: Bilaterally restricting interest and royalty deductibility …

issues income characterisation and permanent establishments in the international taxation of cross-border transactions in an …

differential income taxation. We start with the well-known result that risk-taking may increase when income tax rates increase and …, therefore, the incentive for hedging reduces. We demonstrate that pure hedging is differently affected by taxation than …

personal income taxes and away from corporate taxation. We provide empirical evidence for this correlation in OECD countries …

proportional taxation increases the cost of self-control, and that this adverse effect is more acute when public pensions become …

savings. What is the rationale for this? And are those concerns best targeted via taxation or mandatory pension savings? These … also interesting because they have implemented a dual income taxation scheme; i.e. they pursue an ETT-taxation regime vis a … taxation may thus differ significantly from the nominal rates. For Denmark and Sweden it is shown that the effective tax rates …