Political economy aspects make progressive income taxation and taxation of capital income imperative in practise … politically feasible change-over to a status of improved taxation is little. We provide an extended dynamic general equilibrium …

tax policy issues related to the crisis and contributes to the ongoing discussion on financial sector taxation. …

cost of debt (especially insolvency costs). The vast body of empirical studies on the impact of taxation on capital …

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 …

taxation field, focusing mainly on issues at the intersection of two research areas, customized to the supply chain. The study …

accrual taxation of real gains and highlights the distortions involved in the current tax treatment of capital gains. The …This paper reviews the issues raised by inflation and the taxation of business and investment income under an income … tax. Some evidence on the tax-induced distortions caused by inflation are presented. This includes estimates of the …

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