This book discusses the concepts, types, models, and patterns of Japan's Hometown Tax Donation Payment system, to provide a clear picture of this newly developed unique and innovative fund-raising tool used by municipalities. It also sheds light on the influences that reciprocal…
Die Besteuerung grenzüberschreitender Unternehmensaktivitäten und die damit zusammenhängenden Hindernisse der Verlustverrechnung zählen zu den zentralen und bislang ungeklärten Fragen des Internationalen Steuerrechts. Durch die Rechtsprechung des EuGH, ausgelöst vor allem durch …
The purpose of this note is to provide a framework for improving tax policy design in fragile and conflict-affected states, which face political and institutional constraints. This note begins with an overview of experiences in revenue mobilization in fragile states, including r…
Annotation
Accuracy, agreement, and aggressiveness in tax reporting : evidence from the money / Robert H. Ashton -- The effect of accountability on the evaluation of evidence : a tax setting / Richard C. Hatfield -- Incentive effects of the investment tax credit : evidence from analysts' f…
Advances in Taxation publishes articles dealing with all aspects of taxation. Articles can address tax policy issues at the federal, state, local, or international level. The series primarily publishes empirical studies that address compliance, computer usage, education, legal, …
How do central banks write?: an evaluation of inflation-targeting central banks
by Centre for Economic Policy Research (Great Britain), Fracasso, Andrea, Genberg, Hans, Wyplosz, Charles, International Center for Monetary and Banking Studies
fromGeneva reports on the world economy. Special report
This book examines the role of tax policy in the incidence of socio-economic inequality. With a focus on Latin American, the author demonstrates that while inequality has decreased remarkably in the 2000s - during the very period in which inequality was increasing almost everywh…