For more than half a century, scholars and international agencies have been making recommendations about taxation in … income and consumption taxes. Why? What do we know now about taxes and developing countries that we did not know 50 years ago …

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 …

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 …

reduction. This review particularly recommends shifting away from income taxation to indirect taxation, for instance by raising … reform to vehicle-related taxation. This Working Paper relates to the 2014 OECD Economic Survey of Australia (www … pour la réduction des émissions de gaz à effet de serre et appuie la réforme de la taxation des véhicules. Ce Document de …

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 …

relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities …This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the …—and the mapping between these functions and various forms of taxation. Different types of taxation as well as expenditures on …