Countries in the Middle East and North Africa (MENA) region are varied in their political systems and geography—factors that have shaped their economic development and tax policy choices. This diversity means that taxation must be tailored to local factors and constraints. This book surveys...

This paper critically reviews the empirical and structural literature on the effects of income taxation on informal economic activity. Although labor taxation has been widely studied in relation to labor market outcomes, evidence linking income taxes to informality remains fragmented and uneven...

Taxation practices and strategies for a sustainable future explore how taxation, finances, and accounting can be advanced to promote a more resilient and sustainable future. It examines the contributions of organizations to sustainable development and the way in which the areas of management,...

Taxes Functions -- Capital Structure -- Capital Structure: Modigliani–Miller Theory -- Modern Theory of Capital Cost and Capital Structure: Brusov–Filatova–Orekhova Theory (BFO Theory) -- The Modigliani–Miller theory with arbitrary frequency of payment of tax on profit -- Modification of...

Taxes and public spending underpin the basic administration of government and finance the human capital and infrastructure investments needed for economic growth. They can also have a significant and immediate impact on poverty and inequality. The question of how public finance can support...

We study optimal taxation in economies with general equilibrium market clearing, where agents with privately known labor skills and entrepreneurial abilities choose between deterministic labor income and risky firm operation. The government observes labor income and realized dividends but not...

The application of reduced VAT rates in the EU generally aims to alleviate the regressivity of consumption taxation. However, while these measures generate redistribution across income groups, they also create redistribution effects within income groups, leading to arbitrary redistribution among...