1. Introduction and overview / Philip Daniel. [et al.] -- 2. International corporate taxation and the extractive industries : principles, practice, problems / Michael Keen and Peter Mullins -- 3. An overview of tranfer pricing in extractive industries / Stephen E. Shay -- 4. Transfer pricing :...

The international aviation and maritime sectors today enjoy relatively favorable tax treatment, as their fuels are not taxed and the sectors are not subject to any value-added tax or turnover tax. Nor are these fuel uses subject to any global measures to reduce their associated CO2 emissions,...

This paper explores the causes and consequences of the remarkable rise of the value added tax (VAT), asking what has shaped its adoption and, in particular, whether it has proved an especially effective form of taxation. It is first shown that a tax innovation, such as the introduction of a VAT,...

Document retrival systems are designed and implemented for the purpose of satisfying the information needs of a group of users, and the final stage of the technical processes required is the search of the stored file of documents or document surrogates. Studies of many aspects of retrieval...

Purpose – The purpose of this paper is to address two fundamental issues in indirect tax design. It first revisits the case for reduced rates on items especially important to the poor, and then explores the welfare costs from cascading taxes. Design/methodology/approach – Applied theory was...

This paper reviews some of the central issues that arise in thinking about the motives for, politics of, constraints on and measurement of, redistribution. Amongst the themes are: the potential usefulness of apparently inefficient policy instruments in overcoming the self-selection constraints...