Botswana has recently been coming under attacks for its tax system. The EU has categorized it as a tax haven but still … have not blacklisted it. The purpose of this paper is to evaluate the banking and tax laws of the Botswana to asses whether … they are in line with OECD and EU standards. It will further analyse whether Botswana does meet the requirements of tax …

By how much will faster economic growth boost government revenue? This paper estimates short- and long-run tax buoyancy … in OECD countries between 1965 and 2012. We find that, for aggregate tax revenues, short-run tax buoyancy does not … significantly differ from one in the majority of countries; yet, it has increased since the late 1980s so that tax systems have …

publication presents and examines the many important tax issues that arise for beneficiaries and companies. Focusing first on … domestic tax issues, it considers what tax treatment would provide no tax-related incentives for a company to either increase … survey of taxation of stock options in OECD countries in 2002 that calculates the effective rate of tax and compares it with …

In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the … DST tax rate and the nature of activities to be taxed and (c) the relief from double taxation, if any, countries will … to private sector researchers and it does not involve review of any information that individual taxpayers provided to tax …