Los departamentos de Cultura y Hacienda de la Diputación Foral de Gipuzkoa están trabajando en la nueva norma foral de mecenazgo, que tiene como objetivo prestar más atención a conceptos…
The lack of information about the sharing of mining resource rent between governments and investors is an easy statement to make for Africa. The existing datasets are often insufficient for…
This paper analyses tax harmonisation in the SADC region. Results of first attempt to devise a tax policy harmonisation measure (TPHM) by the use of a cross-sectional and panel data…
The personal income tax influences, through marginal and average tax rates, income redistribution, labour supply, and tax evasion. In this paper we present, for the main taxpayer types and income…
