Report on conceptual and practical difficulties encountered in the measurement of average tax rates using aggregate data. The conclusion is that average (implicit) tax rates measured using aggregate data will in a number of cases generate misleading indicators of the tax burdens…
This book provides the first edition with an extensive introduction and full commentary of a unique land survey written on papyrus in Greek which derives from that area of southern (Upper) Egypt known as the Apollonopolite (or Edfu) nome and is now preserved in Copenhagen. Datin…
Présentation de l'éditeur : "The debates about the what, who, and how of tax policy are at the core of politics, policy, and economics. The Economics of Tax Policy provides a straightforward overview of recent research in the economics of taxation. Tax policies generate consider…
Présentation de l'éditeur : "Tax law changes at a startling rate - not only does societal change bring with it demands for change in the tax system, but changes in the political climate will force change, as will many other competing pressures. With this pace of change, it is ea…
This internationally focused handbook provides valuable insight into the trends and developments of tax administrations. The book provides a complete, systematic overview of modern tax administration. The book includes chapters on taxation; core business of a tax administration;…
Présentation de l'éditeur : "Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to low-tax jurisdictions like Ireland or Panama to avoid paying tax. Recent stories in the me…
"International Tax Primer' provides an introduction to the policies that countries seek to advance with their international tax rules, with numerous examples drawn from the practices of both developed and developing countries. This third edition has been expanded substantially, …
