In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation...

The central question in taxation and development is: “how does a government go from raising around 10% of GDP in taxes to raising around 40%?” This paper looks at the economic and political forces that shape the way that fiscal capacity is created and sustained. As well as reviewing the...

In this paper we analyse the Romanian tax system in terms of tax structure and tax rates, in relation to countries in the geographical area of Romania, trying to configure a tax profile of the Romanian tax system. The methodology used combines the empirical analysis of statistical data and their...