How did the sharpest global slowdown in more than six decades happen, and how can recovery be made sustainable? This publication traces the causes, course and consequences of the "Great Recession". It explains how a global buildup of liquidity, coupled with poor regulation, crea…
Tax ratios derived using aggregate data - also known as implicit tax rates - have attracted increased attention from policymakers and analysts as a possible approach to measuring average effective tax rates on labour, capital, households, corporations and consumption. This study…
Analysis of important current tax policy issues in a number of areas: corporate income tax; personal income tax and social security contributions; consumption tax; property and wealth taxes; devolving expenditure and taxing power; tax administration and enforcement.