world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes … they fail grotesquely, as when, in 1898, the British ignited a rebellion in Sierra Leone by imposing a tax on huts-and, in … repressing it, ended up burning the very huts they intended to tax. Sometimes they succeed astonishingly, as when, in eighteenth …

Consolidated Corporate Tax Base (CCCTB) has been taken into consideration for a longer period of time. Already in 2001 the European … developed by the political institutions and in literature during the years. A tax reform regularly changes the amount of tax … revenues in the affected states. Furthermore, changes in tax legislation lead to an amendment of compan... …