This study examines the impact on women of funding social programs through the tax system. It does so using the framework of tax expenditure analysis, which allows one to view any departure from the normative tax system (i.e., those basic rules, such as the tax rate and the tax unit, that...

This book offers a comprehensive guide to modern day taxation issues. It presents a thorough overview of many of the crucial aspects of applied taxation and current tax systems, and presents evidence that supports taxation as an important policy issue requiring immediate address globally....

This paper explores the characteristics and inter-relationships of tax systems in the OECD countries over the period 2014-2020, i.e., from a relatively consolidated economic period until the end of the first year of the COVID-19 pandemic. A predictable tax system is essential for the proper...