Governments of EU Member States have been reducing statutory corporate income tax rates (“CIT”) for several years. What … encourages them to take part in tax competition? The article discusses several issues which are in favor of lower CIT rates. They … one of a number of reasons for CIT rate depression. Tax competition is fueled by the various sizes of the economies of EU …

Governments of EU Member States have been reducing statutory corporate income tax rates ('CIT') for several years. What … encourages them to take part in tax competition? The article discusses several issues which are in favor of lower CIT rates. They … one of a number of reasons for CIT rate depression. Tax competition is fueled by the various sizes of the economies of EU …

used to impose one of the world's highest marginal tax rates on wealth, but this tax was drastically reduced and ultimately … abolished between 1989 and 1997. Due to the specific design of the wealth tax, these changes provide a compelling quasi … respect to the net-of-tax return is sizeable at the top of distribution. Our paper provides the type of evidence needed to …

departmental public finances, departmental vertical imbalances and the proposal to levy a VAT surcharge and a retail sales tax for …, then includes calculations of the effective rates of the property and land tax and the industry and commerce tax …, estimating the municipal tax burden, the efficiency rate of tax collection, and the determinants of both. The paper concludes …

This paper analyzes budgetary institutions, the tax system and public debt management in Jamaica. It explores the … fiscal policies. The paper also analyzes the requirements for achieving revenues through a tax system that does not distort …