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Some governments have recently called for international accords restricting the use of preferential taxes targeted to attract mobile tax bases from abroad. Are such agreements likely to discourage tax competition or conversely cause it to spread? We study a general model of competition for...

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Partial versus general equilibrium calorie and revenue effects associated with a sugar-sweetened beverage tax

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Evaluating rationality of level and growth rate forecasts of direct tax revenues under flexible loss function : evidence from Swiss cantons

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When is revenue from the sale of gift cards taxed?

Dennis-Escoffier, Shirley - In: The journal of corporate accounting & finance 26 (2014/15) 4, pp. 121-125

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Debt, seigniorage, and the Growth Laffer Curve in developing countries

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Laffer curves in Japan

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Attraktivitäts- und Aufkommenswirkungen zinsbereinigter Steuersysteme

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