This article makes an analysis of the structure of the public funding sources focusing on the issue of taxes, the tax …

statutory incidence (i.e., the agent on which taxes are levied), without any tax rate change. For identification, we exploit a …

statutory incidence (i.e., the agent on which taxes are levied), without any tax rate change. For identification, we exploit a …

statutory incidence (i.e., the agent on which taxes are levied), without any tax rate change. For identification, we exploit a …

The opponents of financial transactions taxes (FTTs) have argued that the imposition of such taxes will slow economic …

. The share of fiscal revenues from direct taxes, indirect taxes and social contributions is relatively close in the old … direct taxes. The low level of income from direct taxes is compensated by more significant shares of the social contributions … or indirect taxes. The main motivations of cross-border migration are: a successful career in a multinational corporation …

Although the national debate on financial transactions taxes has just begun, there have been a wide range of responses …