This paper is part of a wider research on “Tax Systems and Tax Reforms in Latin America,” carried out at the Department of Public Economics of the University of Pavia, under the direction of L. Bernardi, A. Barreix, A. Marenzi and P. Profeta, and the supervision of V. Tanzi. Herein the...

This article aims to examine relevant issues to be considered in the Brazilian international fiscal policy in relation to the possible taxation of offshore indirect transfers. This analysis initially outlines the main economic principles and tax policies that may contribute to answer the...

In this study, we analyze the cyclicality of fiscal policies in China during the period 1978-2013. We find that the cyclicality of local government spending in China significantly affects the cyclicality of total government spending. By employing both time-series and province-level panel data,...