for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations … across Europe and the United States. We then correlate both types of tax burden in order to study the different tax policy … federal structure with high tax autonomy stand for countries with lower tax burdens, especially on companies. Large countries …

In October 2013, the Government of Papua New Guinea commenced the tax review process via the formation of a Tax Review … Committee. Through the Committee, the Government intends to put in place, appropriate reforms in order to realign the tax system … book chapter on gas and mining petroleum and gas sectors' tax reform is one of the commissioned papers that formed the …

The Canadian Tax Foundation, with assistance from the Canada Revenue Agency (CRA), organized a round table, held in … Ottawa on June 6, 2017, to discuss the benefits, the drawbacks, and the many challenges that arise in estimating a tax gap … academics, a relatively small group of tax practitioners, and senior officials from the CRA. In this article, the authors, who …