During the transformation process, the reform of public finances (in particular the tax system) is crucial for Georgia …. There are a lot of proposals and suggestions in the financial literature concerning the introduction of tax systems in … transition countries. Individual taxes or the entire tax system should be elaborated regarding certain criteria. This paper …

In 2008, the Czech government implemented a major overhaul of the personal income tax (PIT), replacing the previous … corporate income tax (CIT) and an increase in the concessionary rate of value added tax (VAT) applied to many goods and services …. The reform made the tax system more transparent and was broadly consistent with OECD recommendations concerning pro …

(APT) tax. The APT tax consists of a flat rate tax levied on all voluntary transactions. The total volume of transactions … represents the broadest conceivable tax base and therefore requires the lowest conceivable marginal tax rate. Since the … efficiency (misallocation) costs of a tax system tend to rise geometrically with the marginal tax rate, a massive reduction in …

. International tax competition and profit shifting, in turn, put pressure on corporate and capital taxes. Hence, the scope for a … model and analyze politically feasible recent reform proposals referring neutrality. We then propose an alternative tax …

It is well known that consumption-tax systems have several advantages over existing income-tax systems, such as greater … consumption taxation. Our analysis focuses on the role of income shifting as a drawback for consumption-tax reform. We consider a … model where taxpayers may shift income between the personal and the corporate income-tax base. In this model, a consumption-tax …

for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations … across Europe and the United States. We then correlate both types of tax burden in order to study the different tax policy … federal structure with high tax autonomy stand for countries with lower tax burdens, especially on companies. Large countries …

This paper considers the influence of taxes on the financial incentive to invest in human capital and explores the tax … countries, India and South Africa. The paper describes targeted personal, corporate and value added tax measures related to … effects. The desirability of different forms of tax relief for skills formation is examined from the point of view of …