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This paper compares the poverty reduction impact of income sources, taxes and transfers across five OECD countries. Since the estimation of that impact can depend on the order in which the various income sources are introduced into the analysis, it is done by using the Shapley value. Estimates...
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-effort game that vary in the degree of redistribution. At one extreme, the Leviathan scenario, where no tax revenue is … investigate a situation where tax revenue is used to finance a public good that provides neither direct nor immediate monetary … benefits to the taxpayers. We ran this experiment in three different countries, Canada, France, and Germany, to test whether …
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Canada's relatively low profile in the global market for offshore financial services. Overall, Canada's tax regime attempts … countries to enforce their tax laws in respect of their residents who invest in Canada …Canadian National Report prepared for the Vienna University of Economics and Business, Conference on tax secrecy and …
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