This paper presents an evolutionary theory of public good provision. The framework analyses the relationship between endogenous tax compliance norms, formed by the interactions of rationally-bounded individuals in a network, and the quality of institutions that collect taxes and distribute the...

Tax Fraud and Investigation is responsible for conducting in-depth investigations regarding the deliberate evasion of tax and deliberate submission of false statements or fake documents, covering the full suite of direct and indirect taxation (Income tax, Corporate tax, Capital gain tax, VAT,...

The corporate income tax gap (CIT Gap) is the gap between corporate tax revenues as they "should be" collected and as they "are" collected. The gap is an indication of potential CIT revenue losses. The topic has gained in prominence in the public domain given its impact on public finances, on...

Tax uncertainty typically derives from institutional flaws of the tax policy process and unclear tax rules at the domestic level. At the international level tax uncertainty has its roots in the lack of tax coordination and cooperation between countries, as well as in the increased globalization...

After a short overview of the distribution of private wealth and asset-based taxation in EU Members, this paper provides a range of economic arguments to make the case for assetbased taxation. Thereafter, aspects of design and implementation of specific asset-based taxes, notably housing, net...

In the wake of the euro area crisis, debate on instruments to deepen economic integration among its members has intensified, among others putting forward a fiscal stabilisation capacity for EMU members. Contributions made so far to further this idea have mostly concentrated on the expenditure...

The objective of this paper is to derive the characteristics of an effective fiscal governance framework, focusing on the incentives that ensure a commitment to the fiscal rules. We study this problem with the use of econometric tools, complementing this analysis with formal modelling through...

The objective of this paper is to derive the characteristics of an effective fiscal governance framework, focusing on the incentives that ensure a commitment to the fiscal rules. We study this problem with the use of econometric tools, complementing this analysis with formal modelling through...