This paper analyses the impact of armed groups and their taxation practices on the municipal fishing sector of the Zamboanga Peninsula in Mindanao, Philippines. Leveraging novel qualitative and quantitative data, we find clear evidence of armed group presence, social implantation, and taxation...

This paper reflects the tabled novel framework for corporate taxation in the European Union, founded on the Formulary Apportionment methodology and envisaged inclusion of intangible assets in the allocation formula. The objective is to simulate the variation between the currently used Separate...

Many federal tax systems employ formula apportionment to allocate the taxable profits of large businesses to the federal subunits, where the subunits' specific tax rates are then applied. The formulas - such as the one recently proposed by the EU Commission and the one agreed upon by the...

This paper analyses the impact of armed groups and their taxation practices on the municipal fishing sector of the Zamboanga Peninsula in Mindanao, Philippines. Leveraging novel qualitative and quantitative data, we find clear evidence of armed group presence, social implantation, and taxation...

This paper seeks to contribute to the current debate on EU-wide corporate taxation, steered by the impending Proposal by the European Commission on a new framework for the taxation of income of businesses in Europe. The objective of this paper is to verify whether the inclusion of intangible...

Excess profit taxes (EPTs) emerge as an option to contribute to the extra needed revenues, avoiding a general increase in corporate tax rates, while having the prospect to serve as a gateway to converge toward a permanent efficient rent tax instaed of the corporate income tax. General unilateral...