Add to ORKGFor over a century, the income tax has been the mainstay of the modern fiscal state, and has underpinned a massive growth in collective spending, especially after it became a mass tax in developed capitalist countries, although in poorer countries tax capacity has been restricted which has weakened their governance. However, the income tax has been damaged by the loss of social solidarity with the growth of income inequalities, and the increasing difficulty of taxing income from capital. The opportunities for evasion or avoidance of taxes on capital income have increased, especially due to financial liberalisation, fuelling an explosive growth of `offshore� finance, which takes advantage of the weaknesses of the system of international ta...
Tax flight (the evasion of income taxes through the use of offshore tax havens) poses a $5o billion-...
Many countries tax corporate income heavily despite the incentives that they face to reduce tax rate...
This article compares national income tax reforms during the last 25 years. There were two competing...
From its beginnings late in the 19th century, the modem state has been financed primarily by progres...
The Article offers a new perspective on the way international income tax has developed from its nasc...
This Article examines the increased use of tax incentives as weapons in the international competitio...
Academics have long argued that the collection of tax revenue lays a foundation for the development ...
The financial crisis that engulfed global markets in 2008 created an acute need for improved interna...
Introduction Historically, tax policies have been elaborated to address domestic economic and social...
AbstractTax havens are, on the other hand, the problem continues, by the fact that adversely affect ...
Income taxation is the fuel and vector of the economic policy of many states. This concise book, des...
Tax avoidance by multinationals has long been a part of the global tax system. Furthermore, the tax ...
This paper will outline the changing forms of cooperation between national tax authorities in the ta...
Diplomová práce Ondřej Martínek Abstract Tax havens are thorn in the eye of the OECD countries, none...
This article compares national income tax reforms during the last 25 years. There were two competing...
Tax flight (the evasion of income taxes through the use of offshore tax havens) poses a $5o billion-...
Many countries tax corporate income heavily despite the incentives that they face to reduce tax rate...
This article compares national income tax reforms during the last 25 years. There were two competing...
From its beginnings late in the 19th century, the modem state has been financed primarily by progres...
The Article offers a new perspective on the way international income tax has developed from its nasc...
This Article examines the increased use of tax incentives as weapons in the international competitio...
Academics have long argued that the collection of tax revenue lays a foundation for the development ...
The financial crisis that engulfed global markets in 2008 created an acute need for improved interna...
Introduction Historically, tax policies have been elaborated to address domestic economic and social...
AbstractTax havens are, on the other hand, the problem continues, by the fact that adversely affect ...
Income taxation is the fuel and vector of the economic policy of many states. This concise book, des...
Tax avoidance by multinationals has long been a part of the global tax system. Furthermore, the tax ...
This paper will outline the changing forms of cooperation between national tax authorities in the ta...
Diplomová práce Ondřej Martínek Abstract Tax havens are thorn in the eye of the OECD countries, none...
This article compares national income tax reforms during the last 25 years. There were two competing...
Tax flight (the evasion of income taxes through the use of offshore tax havens) poses a $5o billion-...
Many countries tax corporate income heavily despite the incentives that they face to reduce tax rate...
This article compares national income tax reforms during the last 25 years. There were two competing...