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aspirations of 15-yearold pupils in 29 EU and OECD countries. Based on socialization and rational choice approaches we develop …
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This paper reports on a study of the tax treaty policy of a group of eleven East African countries. African tax treaties tend to follow one of two model treaties, an OECD model treaty that favours the interests of capital exporting nations and a United Nations model treaty that allows capital...
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some interesting implications for fiscal policy in the European Union, particularly as the EU continues to evolve. One … implication for the EU is that enlargement that increases tax base disparities within the EU (and is not accompanied by an EU … mobility of the population. A second implication is that fiscal expansion of the EU to include an EU-level income tax may tend …
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