Chapter 1.Introduction -- Chapter 2. Efficiency-inducing tax credits for charitable donations when taxpayers have heterogeneous behavioral norms -- Chapter 3. Trade Liberalization and Profit Tax Reform Under Oligopolistic Vertical Trade -- Chapter 4. Properties of the Production Possibility...

1. An Overview -- 2. Tax vs Non-Tax Incentives to Stimulate Innovation and Entrepreneurship: An International Perspective -- 3. The role of tax incentives in the promotion of innovation and entrepreneurship: A time and a place -- 4. Exploring the relationship of Patented Innovation to...

There is no doubt that the tax laws of many countries are complex and difficult to comply with administratively. In particular, Australia, New Zealand and the United States have tax systems that are generally recognized as complex especially for small businesses. They also have the distinction...