pt. 1. Introduction. 1. Introduction and outline -- pt. 2. Corporate profits and tax revenue. 2. The revenue elasticity. 3. Tax loss asymmetries. 4. Taxes and income shifting -- pt. 3. A simulation model. 5. The distribution of profits. 6. Modelling deductions -- pt. 4. Corporate tax...

This paper attempts to extend the theoretical and empirical methodology employed in previous literature, by proposing a utility maximization process to estimate the optimal tax revenue from a sample of 30 countries. It is shown that an optimal tax system is defined solely by two crucial...

Robust forecasting of mining sector revenues is key to effective budgeting (and broader fiscal management) in many resource-rich countries. However, this is challenging in practice, given commodity market volatility, the extended lags (and often opaque processes) between resource discoveries and...

The author writes that state tax revenue grew by 3.1 percent in the April-June quarter of 2003 over tax revenue in the same quarter of 2002. The April-June quarter of 2003 was the strongest quarter of growth since January-March 2001; however, almost all of the growth in the quarter resulted from net...