legal systems, outlines considerations for substantive and procedural tax law design and deals with sanctions in tax law … allows the book to set out fundamental considerations beyond the boundaries of any actual tax system whilst emphasizing that … beyond. People who can benefit from this book may range from university students to tax practitioners and members of civil …

The Economic and Compliance Consequences of Taxation examines the impact of the tax levels (relative to GDP) and the … tax mix (direct and indirect taxes relative to GDP) on economic growth and employment, and tax evasion, among other … over the period 1994-1997. The working papers were mainly written by a team of 10 national economic and tax experts and …

The Working Group examined the New Zealand tax system. Its recommendations included alignment of company, personal, and … trust taxation rates; base broadening; an increase in goods and services tax (the New Zealand VAT); and an examination of … the interface between the tax and the welfare systems. The government adopted a number of the Working Group …

Action 1 and is devoted to withholding tax aspects. This position paper provides possible solutions to the challenges … presented to the international tax regime by the digital economy. The paper considers both the option of installing a … withholding tax mechanism as the primary response to these challenges and the option of using withholding taxes in support of a …

its essential features and rethinks the foundations of the concept of sourcing for income tax purposes in the global …

This paper presents the findings from a feasibility study on the potential for developing a static tax …-benefit microsimulation model for Tanzania. The paper provides an account of the current tax-benefit system in Tanzania and introduces the … feasibility of producing such a model for Tanzania with reference to personal income tax, indirect taxes, and contributory and non …