President Obama's fiscal 2010 budget proposal, which increases net business income taxes by $239 billion over 10 years, would increase corporate income taxes by 5.5 percent. Because of three large international tax changes representing 58 percent of the total business tax increase, multinational...

The article aims to analyze the effects of the Brazilian Simplified Tax Regime (Simples Nacional) on the longevity of manufacturing microenterprises, contributing to the current debate on the expansion of the program. Based on the RAIS (Relação Anual de Informações Sociais) microdata...

Ongoing tax reform processes, competitive pressures and the consequences of the financial and sovereign debt crisis have considerably shaped the tax systems of the Member States of the European Union in the last two decades. Our paper combines a qualitative and quantitative analysis of the...