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Taxation-both corporate and personal-has been held responsible for the low investment and productivity growth rates experienced in the West during the last decade. This book, a …
Over the past few decades, significant changes have occurred across capital markets. Shareholder activists have become more prominent, institutional investors have begun to wield …
The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 …
Since World War II, the corporate tax burden has, overall, decreased enormously as a percentage of the government's total revenue. Until now, however, no explanation of this …
The nine papers in this volume exploit the substantial variation in U.S. tax policy during the last two decades to investigate how taxes affect a range of household behaviour, …