determinants of the optimal level of consumption taxation in relation to other taxes, as well as the optimal differentiation of … trade-offs in consumption taxation as well as point out important areas where more research is needed. …

determinants of the optimal level of consumption taxation in relation to other taxes, as well as the optimal differentiation of … trade-offs in consumption taxation as well as point out important areas where more research is needed. …

This paper shows that, where the relative levels and general evolution of labour, capital and consumption tax rates are … OECD and by 'Structures of the Taxation Systems in the European Union'. As a general rule, divergences between the …

The theorem of the zero taxation of capital income is reexamined and is shown to hinge critically on the assupmtions of …

This paper analyzes whether marginal taxation of labor and capital income might be useful second best instruments for … corrective tax on housing wealth. The rationale for studying income taxation in this particular context is that first best taxes … internalizing the externalities caused by conspicuous housing consumption, when the government is unable to implement a first best …

costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union. …

history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an … elaborate treatment of international taxation …

costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union. -- Taxation …