expenditure to the taxpayers and whether involving them in the process of allocating tax revenues over public goods influence the … level of the adequate tax rate - the fraction of income that individuals consider adequate to pay as taxes. We find that … providing information on public expenditure does not influence the level of the adequate tax rate. On the contrary, the level of …

and Stasavage argue that governments don't tax the rich just because inequality is high or rising--they do it when people … the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to …

"The Fund Reporting Cloud® has made tax reporting less complex, but comparing the effective tax treatment of investment … examines the tax consequences at fund, asset, and investor level. In geographical terms our comparison covers eleven European … countries, the USA, and Japan. Our analysis of the relevant tax provisions, which is of a primarily qualitative nature, is …