Belastingheffing

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This study examines the difficult task of applying income taxation to the life and property and casualty insurance industries. Particularly in the case of life insurance, OECD countries have pursued a variety of methods to try to tax the income arising in insurance companies. Th…

This text uses the theory of international taxation to consider fundamental forces underlying the process of constraining tax policies, covering both factor and commodity taxes, as well as their interaction.

"This study describes, analyses and quantifies taxation in the 13 original American colonies, comparing tax systems and burdens among the colonies and with Great Britain. It shows how the colonists strove to minimize,avoid and evade taxation, and used tax incentives to foster se…

This study describes, analyses and quantifies taxation in the 13 original American colonies, comparing tax systems and burdens among the colonies and with Great Britain. It shows how the colonists strove to minimize, avoid and evade taxation, and used tax incentives to foster se…

This study describes, analyses and quantifies taxation in the 13 original American colonies, comparing tax systems and burdens among the colonies and with Great Britain. It shows how the colonists strove to minimize, avoid and evade taxation, and used tax incentives to foster se…