qualification of philanthropic regimes as tax incentives or tax benefits -- 3.2.5. Exceptionality vis-à-vis structural provisions. …

of different economies and welfare policy regimes: Denmark, Italy, Portugal and the United Kingdom. We then simulate … in Italy and Portugal universal policies appear to be too costly in terms of implied top marginal tax rates and in terms …

benefits and disadvantages of adopting a single VAT as a means of simplifying the European VAT model. It takes Portugal as a …