This paper examines the use of national microsimulation models in a cross-country context and highlights some of the …-benefit microsimulation models were used. The analysis highlighted both the different structure of the policy instruments used across the …

One of the most controversial aspects of the U.S. income tax system is the double taxation of corporate income. Such …

become more important due to the heterogeneity in bank taxation rules across Europe: measuring the tax burden can provide a … taxation between Italy, France, Germany, Spain and the UK, the paper provides estimates for the tax burden and deferred tax … assets in these countries over the years 2006-2014; the impact of differences in taxation on bank profitability is also …

. If carried out, these reforms would simplify the tax system, reduce the overall burden of taxation, and eliminate harmful …

There is a lack of clear evidence of the ways in which dividend taxation affects dividend distributions and investment … old view of dividend taxation …

Traditional analysis of the taxation of income from capital has focused on the impact of tax on marginal investment …

This paper outlines and examines the taxation implications (primarily income tax) for residents of the United Kingdom … to identifying specific taxation implications for residents of the UK and Australia, also citizens and permanent …