A major goal of the EU Commission in the area of direct taxation is the introduction of a common consolidated corporate tax base (CCCTB) in Europe. While hardly discussed in the literature, such a system would limit national discretion over tax depreciation. In a sample of up to 47 countries, we...

This handbook aims to help local government practitioners, particularly staff of medium and large cities, improve strategic management of municipal finances. The demands for pragmatic knowledge are fueled in part by decentralization and fiscal pressures, as transfer of responsibilities from...