The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the d

This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income, transactions, and ownership. It discusses

Why are tax systems so complex? What are the causes of tax law complexity? What are the consequences? Why is tax simplification so difficult to achieve? These,

This report investigates how tax structures can best be designed to support GDP per capita growth.

Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the ga