tax related instruments. The focus is on the European Union …

The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first … provision--are combined with a distributively offsetting adjustment to the income tax. The resulting distribution-neutral reform … applying this common methodology to disparate subjects, The Theory of Taxation and Public Economics produces significant cross …

All Direct and Indirect taxes accompanied by tax laws, accounting, auditing and tax returns, can be abolished if a new … tax system called “TOP Tax system” is adopted and implemented by all nations. TOP Tax system will relieve 7 billion people … of the world from the cobweb of ambiguous and complex tax structures, plethora of tax laws, mandatory and cumbersome …

This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country …, introducing an inverted tax credit system, levying withholding taxes on all interest and royalty payments and levying withholding … taxes as an anti-avoidance regulation. We calculate the tax revenue effects of introducing a minimum withholding tax on …