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The Resource Tax uncertainty : economic evidence and policy responses

Tax uncertainty : economic evidence and policy responses

Label
Tax uncertainty : economic evidence and policy responses
Title
Tax uncertainty : economic evidence and policy responses
Creator
Subject
Language
eng
Summary
Tax uncertainty typically derives from institutional flaws of the tax policy process and unclear tax rules at the domestic level. At the international level tax uncertainty has its roots in the lack of tax coordination and cooperation between countries, as well as in the increased globalization and the emergence of new business models. Uncertainty may have negative effects on investment, trade and compliance. This paper discusses the main sources of tax uncertainty, reviews the economic and empirical literature on the effects of tax uncertainty, and examines the policy measures to tackle the issue at the domestic level and the recent policy initiatives at the international level, with a focus on the EU
http://library.link/vocab/creatorName
  • Zangari, E
  • Caiumi, A
  • Hemmelgarn, T
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Taxation papers : working paper
Series volume
67/2017
http://library.link/vocab/subjectName
  • tax policy
  • harmonization of tax
  • globalization
  • canons of taxation
Label
Tax uncertainty : economic evidence and policy responses
Instantiates
Publication
Extent
51 p.
Isbn
9789279669248
Isbn Type
(print)
Label
Tax uncertainty : economic evidence and policy responses
Publication
Extent
51 p.
Isbn
9789279669248
Isbn Type
(print)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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