of tax policies but also their distributional impacts: that is, their impacts on different segments of the population …. Such evidence can promote a more equitable and welfare-enhancing tax and benefit system, helping distinguish policies which … effects on low- and middle-income households. In this context, the Centre for Tax Analysis in Developing Countries (TaxDev …

taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able …

problem, resident-based and source-based taxation, destination and origin principles are the general tax concepts and issues … taxation of e-commerce is researched in context of different tax jurisdictions. Article points out the essence of electronic … signature in e-commerce taxation as a solution to identification of taxpayer, jurisdiction to tax, and goods subject to taxation …