This paper explores the Taxation system in the Republic of Kosovo. It researches the need and reasons for the optimal … taxation system that the Republic of Kosovo should develop as part of the proposed Taxation reform (based on recommendation … updated Taxation mainstreams is imperative. Taxation systems should implement the best practices in digitalization and …

The uniquely American definition of “tax residency,” which includes the imposition of worldwide taxation on the tax …: residence, source, and extraterritorial. Through its system of extraterritorial taxation, the United States taxes the worldwide … impossible: to administer not only a domestic tax system for U.S. residents and a system of source taxation for nonresident …

This framing paper has two main purposes. We first provide a brief survey of the economic literature on taxation in …

This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the … relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities …—and the mapping between these functions and various forms of taxation. Different types of taxation as well as expenditures on …

The main purpose of this book is to promote the dissemination of the basic notions of taxation from a policy, legal and … book sets out current principles of taxation from both an economic and legal perspective, explains taxation in different ….The book explains the fundamentals of taxation in a simple manner and without reference to a specific legal system. This method …

public debt under control; ii) reduce inequality by increasing the redistributive effect of taxation; iii) promote …