a covariance effect, both of which stem from the principal's tax base risk. We show that the after-tax measure is the … the tax evasion effect. Tax revenue may not be maximized by using the optimal performance measure if the agent's tax base … the optimality of these performance measures in an agency setting, assuming that both the principal and the agent face tax …

variation between the currently used Separate Accounting and tabled Formulary Apportionment distribution of corporate tax base … most significant relative declines of over 15% in the corporate tax base would be faced by Luxembourg, Malta, Cyprus, the … tax base reduces by 15, 67% over the examined years. …

a covariance effect, both of which stem from the principal's tax base risk. We show that the after-tax measure is the … the tax evasion effect. Tax revenue may not be maximized by using the optimal performance measure if the agent's tax base … the optimality of these performance measures in an agency setting, assuming that both the principal and the agent face tax …

, the adverse effects pose challenges to economic growth and subsequently narrow further the low tax base in the region …. Information regarding the macroeconomic effects of electricity fluctuations on the tax base in SSA is limited, thus calling for a … detailed and refined study of this nature to analyse the effect of electricity fluctuations on the tax base in SSA. A bias …

corporate tax base (CCCTB) proposed by the OECD, would reduce the investment incentives by increasing the tax burden of …