Over the years many proposals for global taxes – taxes levied on a world-wide basis – have been made. None has been … successful, essentially because one cannot have global taxes without a global government. This paper first reviews some of the … taxes deal with cross-border flows) – may have to teach those who consider the answer to some problem to be a global (or …

one-time wealth tax show a significant progressivity, there is no clear pattern for both periodical taxes. Furthermore … periodical capital taxes, Republicans' only articulated preference refers to the particular rejection of the estate tax …

. His argument is based on the hypothesis that democracies can increase direct taxation, such as income taxes and capital … taxes, due to increased compliance of taxpayers and also because there is a diffusion of tax measures between neighboring … taxes and tax ratio. …

increase direct and indirect taxes due to increased taxpayers’ compliance, diffusion of taxes between democracies and because … voters in poor democracies are in favour of import taxes. The author tests this hypothesis using data on 74 countries from … waves positively affect democracy, and in turn democracy increases direct and indirect taxes. These results remain the same …

financing, special taxes on the financial sector and financial transactions taxes …

Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location …