income, reversals of provisions and deferred losses and increased by endowments to provisions and that of the tax on personal … income is their gross salary. It tells the truth that it is not tax other than the tax on corporate profits, the tax on …The traditional fiscal policy of the nation is multidimensional. The traditional tax rates are variable and the basis …

from tax competition. This paper further explores the conditions under which local grant systems enforced by the state … tax competition. This basic model is then extended in order to allow for variations in the government objectives at the … state level. A subsequent empirical analysis of local tax policy exploits the experience with local fiscal revenue sharing …

that most developed countries do not face, including widespread corruption, tax evasion and tax avoidance, and ineffective … on foreign direct investment; forms of corruption, tax evasion, and tax avoidance that are specific to developing …