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The Occurrence of Tax Amnesties: Theory and Evidence

In recent times of fiscal stress during and after the Global Financial Crisis many countries announced tax amnesties. Spain, Greece, Portugal and Italy were among… Read More ›

Annuity and Estate Taxation in an Entrepreneurship Model

People live much longer than before, especially in developed countries, owing to medical advancements and overall improvement in living conditions. Therefore, we face more complicated… Read More ›

Facing Demographic Challenges: Pension Cuts or Tax Hikes?

Developed countries around the world are experiencing ageing of their populations arising primarily from changes in fertility and mortality. These changes in the age structure… Read More ›

Who Benefits from a Lower Corporate Income Tax Rate?

Corporate income tax in Australia in 2014-15 collected $67.7 billion, or 15.2 per cent of all tax revenue and 4.2 per cent of gross domestic… Read More ›

Gender Neutral Policies are a Myth: Why We Need a Women’s Budget

Most government policies these days look gender neutral. But in substance, government policy often has a different impact on women and men, in distributing benefits… Read More ›