responses to taxation. The involvement and nexus of the three actors in tax policy formulation, implementation and compliance …

EU15 and Switzerland are two examples of high and, respectively, low taxation in Europe. It is then interesting to … EU15’ tax systems, especially since the ‘90s. The paper then considers the interplay between European taxation and …

The recent economic crisis and taxation in the advanced countries - especially in the European nations - are linked in … taxation in certain economic sectors, especially in the banking sector. It is worthwhile examining the various different …

Theory and evidence on government taxation policy. Topics include tax incidence; optimal tax theory; the effect of … taxation on labor supply and savings; corrective taxes for externalities; taxation and corporate behavior; and tax expenditure … taxation. It covers both theoretical contributions, such as the theory of optimal income and commodity taxation, as well as …