history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an … elaborate treatment of international taxation …

history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an … elaborate treatment of international taxation …

history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an … elaborate treatment of international taxation …

The current debate in corporate taxation is focussing on leveling the tax playing field within the European Union in …

We develop a theory of commodity taxation featuring imperfect competition along with love-of-variety preferences and … application. Our welfare analysis shows that the marginal excess burden of taxation is very sensitive to the estimated love …-of-variety, which can overturn classical results on the desirability of ad valorem versus specific taxation …

We develop a theory of commodity taxation featuring imperfect competition along with love-of-variety preferences and … application. Our welfare analysis shows that the marginal excess burden of taxation is very sensitive to the estimated love …-of-variety, which can overturn classical results on the desirability of ad valorem versus specific taxation …

decentralisation and the tax wedge in corporate and labour taxation. Finally, after a brief overview of the macroeconomic and budget …

decentralisation and the tax wedge in corporate and labour taxation. Finally, after a brief overview of the macroeconomic and budget …

The recent economic crisis and taxation in the advanced countries - especially in the European nations - are linked in … taxation in certain economic sectors, especially in the banking sector. It is worthwhile examining the various different …