That tax haven policies contribute to favorable economic growth in tax haven countries is widely accepted in international policy dialogues. There is, however, minimal empirical evidence to substantiate this assertion. Empirical investigations are hampered by the likely endogeneity of tax haven...

This paper discusses the theory and practice of tax design to achieve an efficient and equitable outcome, i.e. in support of inclusive growth. It starts with a discussion of the key principles from tax theory to guide practical tax design. Then, it elaborates on more granular tax policy,...

This volume shows how joining the European Union helped Ireland energize what had been a stagnant agricultural backwater. Ireland became a prosperous globalized hub for multinational firms exporting technologically sophisticated products and services. But there have been some severe policy...

This study investigates the impact of tax revenue on economic growth in the context of increasing trade openness in developing countries by using the data of 29 developing countries with accelerating economic growth during the period 2000-2020. This study further applies the Fixed Effect Model...

The level of economic interstate competition has been growing significantly in recent decades. Countries are constantly trying to apply lower tax rates to attract large businesses to their territory. They are also trying to improve the efficiency of tax collection on their area of jurisdiction....