In this paper, the author argues that democracies tend to positively affect the size and composition of tax revenues … taxes, due to increased compliance of taxpayers and also because there is a diffusion of tax measures between neighboring … taxes and tax ratio. …

This paper explores how Pakistan can get out of the low-tax-to-GDP trap and come close to achieving its revenue targets …. Examining the trend factors influencing the trend in total and individual tax-to-GDP ratios over a period of twenty years, the … paper concludes that partially successful and/or inappropriate tax reforms have put Pakistan in this trap. While …

urban transport system suffers from a shortage of investment which is urgently needed to upgrade capacity. Regarding cash …

The 1980s were a decade of tax reform across OECD countries. The changes had many common themes. Top rates of personal … income tax and rates of corporate income tax fell, but revenues were maintained by broadening the bases of these taxes. Seven … countries introduced a value-added tax. Many countries that already had a VAT increased its rate. Social security contributions …

The US tax system currently provides an incentive for individuals to obtain medical insurance through their employers … advanced economies. This unusual and unique tax treatment is widely excoriated as resulting in high costs and distorting … the provision of medical services. It is shown that the current tax system may be superior to an identical system in which …

The article describes the tax methods of management of real estate from the standpoint of implementation of property … relations in the agriculture of Ukraine. There are analyzed the features of the tax administration for real estate in …

This essay makes a proposal that might be controversial among tax scholars even if it is non-controversial to those … shaped by, historical and contemporary domestic policy decisions. As a result, tax law scholars must seek a broad framework … for understanding the rapid changes that are taking place in tax policy and politics. Our aim in this essay is to further …

Although this paper says a few words about the tax system of Latvia, Latvia's tax situation is not unique. Many of the … paper encompasses the tax systems and problems of any emerging market economy. The Latvian case is used only as an example … IV discusses the Latvian tax system. In Part V, the author makes recommendations for Latvia and other emerging economies …