The authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income
Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world – a community of more than 230 million in a space that offers a wide a
This paper sets out some tools for understanding the performance of the value added tax (VAT). Applying a decomposition of VAT revenues (as a share of GDP) to t