overview of political economy issues in taxation and tax reforms; Trust in the tax system : the problem of lobbying; Restoring … stakeholders' trust in multinationals' tax planning practices with corporate social responsibility (CSR); Improving democratic … international tax governance : on the power of citizens, transparency and independent watchdogs; International tax justice between …

" by assessing the attitudes of tax avoidance (significant minimisation of tax liability perceived to be legal) and tax … evasion (illegal tax minimisation) of 330 owners of small businesses. We found that tax avoidance and tax evasion were … perceived as qualitatively distinct by respondents and that they were predicted by different factors. While both tax avoidance …

on transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity … taxes at the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration … and enforcement, and tax equity …