of gross monthly wages. It analyzes that a comparatively high share of Austria’s family benefits is monetary rather … contributions and/or payroll taxes, and reducing the entry income tax rate. …

natural resources, are important determinants of tax revenue. …

This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It … categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax … base. Recent actions by countries reveal no clear pattern in their attempts to increase tax coordination, while many have …

Risks to macroeconomic stability posed by excessive private leverage are significantly amplified by tax distortions …. 'Debt bias' (tax provisions favoring finance by debt rather than equity) has increased leverage in both the household and … corporate equity has generally proved effective. The paper concludes that debt bias should feature prominently in countries' tax …

This paper strengthens the claim made by Vito Tanzi that when the effect of a high inflation on the tax system is taken … neat measures taken in Israel in an attempt to construct an inflation-proof tax system. Despite these very elegant measures …” rather than the “inflation tax.” …

The Technical Assistance Report on the Philippines’ road map for a pro-growth and equitable tax system is examined. Tax … revenue has declined over the last decade in the Philippines owing to generous and expanding tax incentives, tariff rate … reduction, deteriorating tax compliance caused by ineffective and inefficient revenue administration, and a gradual erosion of …

This paper reviews recent experience of technical assistance on tax policy provided by the Fiscal Affairs Department to …