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 …

The current debate in corporate taxation is focussing on leveling the tax playing field within the European Union in …

We develop a theory of commodity taxation featuring imperfect competition along with love-of-variety preferences and … application. Our welfare analysis shows that the marginal excess burden of taxation is very sensitive to the estimated love …-of-variety, which can overturn classical results on the desirability of ad valorem versus specific taxation …

Based on existing evidence, we know little about how the taxation of small business owners affects their economic … lighter taxation leads to an increase in the turnover of firms that we interpret as an increase in effort exerted by their …

Based on existing evidence, we know little about how the taxation of small business owners affects their economic … lighter taxation leads to an increase in the turnover of firms that we interpret as an increase in effort exerted by their …