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A tough call? : comparing tax revenues to be raised by developing countries from the Amount A and the UN Model Treaty Article 12B regimes
Starkov, Vladimir, (2022)
Two Pillar solution for taxing the digitalized economy : policy implications and guidance for the Global South
Ovonji-Odida, Irene, (2022)
Recent developments with respect to the tax challenges of the digital economy : implications for developing countries in Asia and the Pacific
Arnold, Brian J., (2025)
The marginal cost of public funds is one at the optimal tax system
Jacobs, Bas, (2018)
Optimal income taxation with endogenous human capital
Jacobs, Bas, (2002)
Optimal taxation of human capital and credit constraints