Popular opinion seems to be that, if anything, corporations do not pay enough in taxes. In
contrast, although economists recognize that it is often convenient to utilize corporations as …

… In this book, taxation experts Jack Mintz and Alfons … by the Deutsche Bundesbank in Frankfurt,
Mintz and Weichenrieder confirm the … Mintz and Weichenrieder argue that increasing our …

Governments of developing countries commonly adopt tax holidays to encourage investment.
This article evaluates the incentives provided by company income tax holidays and …

The authors explore the relationship between fiscal rules and capital budgeting. The current
budgetary approach to limit deficits to a fixed portion of GDP or to balance budgets could …

A ‘noncooperative fiscal equilibrium’(NCFE) is then defined as the pair of fiscal choices such
that each region’s tax and public good supply are optimal for itself, given those of the other …

The internationalization of business activity has created significant pressures on national
corporate income tax systems throughout the world. Uncoordinated national corporate tax …

This paper discusses the implications of tax policy for the growth of entrepreneurship and
small and medium-sized enterprises (SMEs). Some existing features of OECD tax systems are …

We suggest a new method for comparing tax regimes across jurisdictions. The approach
aggregates taxes on inputs by focussing on production, rather than investment, decisions. …

The second strategy would be to shift taxes towards consumption. Clearly, one possibility is
to increase sales-tax rates. A more intriguing possibility is to shift taxes on" goods"-…

This article provides a broad overview of results from game theoretic literature that may be
used to address the question" will capital income taxes disappear?" The article begins by …