exchange of views on considerations that are balanced by tax policy makers in the design of rules governing the taxation of … inbound and outbound FDI, including increasing pressure to provide “internationally competitive” tax treatment. Third, the … publication presents findings from a new framework developed for the project to analyse the implications of tax-planning by …

expenditure to the taxpayers and whether involving them in the process of allocating tax revenues over public goods influence the … level of the adequate tax rate - the fraction of income that individuals consider adequate to pay as taxes. We find that … providing information on public expenditure does not influence the level of the adequate tax rate. On the contrary, the level of …