This paper attempts to address both theoretical and practical considerations for a tax such as financial transactions … financial markets is incomplete and imprecise, remains. However, globally, FTT remains a commonly used tax. A cross …

We examine whether three tax system characteristics – required book-tax conformity, worldwide versus territorial … approach, and perceived strength of enforcement – impact corporate tax avoidance across countries after controlling for firm …-specific factors previously shown to be associated with tax avoidance (i.e., performance, size, operating costs, leverage, growth, the …

We present four important dimensions to international tax policy from a tax-systems perspective, stressing that non …-rate/base tax policies can have different cross-jurisdictional spillover effects than changes in tax rates. The dimensions are the … efforts in tax policy and tax administration, and information sharing about governments' tax practices. The paper discusses …

utilise the services of available skilled manpower. Indian tax administration was always perceived to be difficult. The … economic liberalisation had created challenges in integrating Indian tax system with the world economy during the adjustment … not match with the tax aggressiveness and that probably led to some major concerns, and impacted ease of doing business …

This study ranks 223 countries based on their top corporate tax rate. Rates vary from 0-50 percent …

Loss carryover provisions are an essential part of corporate tax systems. Economic theory suggests that perfect … different risk profiles. However, in practice the tax treatment of losses does often not reach this standard, e.g., due to lack … of inflation indexation or tax offset restrictions. Using detailed country-level information, this paper presents two tax …