evolved in recent years, the proposals could apply more broadly to taxation of small, individually run businesses. In an era …

and methods, this paper provides additional evidence on the incidence of corporate taxation, finding no robust link … between corporate taxation and wages. I discuss possible explanations for these findings as well as policy implications …

neutrality analysis, this article argues that residence-based taxation has, at best, no advantages over source-based taxation in …, simultaneously with the other tax neutrality theories, simply by source-based taxation (not necessarily with globally harmonized …

treaties of the member states. A 2012 Recommendation "on aggressive tax planning" addressed (also) tax treaty-based double non-taxation … and encouraged member states to include an appropriate subject-to-tax clause in their double taxation conventions … for binding arbitration with regard to tax "disputes". While the TDRD does not address double taxation outside of a tax …

, increases the sensitivity of investment and location decisions to taxation. Countries feel pressure to reduce tax rates to avoid …