1 Table of Contents: “... -- Evaluation of tax instruments -- The multi-level governance framework and tax competences in Spain...”

2 “... economy has been developed for this purpose. This study finds that the selection of a tax instrument...”

3 “... tax instruments or systems. We argue, in fact, that the nature of such conclusions largely depends...”

4 “... of the leisure activity. The paper also derives some implications for the optimal intertemporal choice of tax...”

5 “... for expanding subnational taxation in Latin America. A range of subnational tax instruments might be considered...”

6 “... be achieved through different tax and non-tax instruments. This gives some room to design a fiscal regime...”

7 “... to the fiscal regimes in other sub-Saharan African countries in its mix of tax instruments and tax structure...”

8 “... and three tax instruments: a capital income tax, labor income tax, and consumption tax. Analytical...”

9 “...The tax on immovable property has been characterized as probably the most unpopular among tax...”

10 “... tariffs to more efficient tax instruments. These policy conclusions are likely to be robust...”

11 “... profits can be taxed by tax instruments targeted at economic rents that avoid discouraging investment...”

12 “... is mildly regressive, and (2) it is an effective source of government revenue, compared with other tax...”

13 “.... It analyses the tax level and the tax structure "mix" of tax instruments, the special taxation regimes set up...”

14 “... and distributional impact) of major tax instruments on the one hand, and, on the other, country-specific tax policy...”

15 “... that LIDCs that improved their tax-to-GDP ratios relied on a broader set of tax instruments...”

16 “... of targeted corporate income tax instruments, and the use of more generous capital allowances where they may...”

17 “... precisely, the findings allow the establishment of a ranking of tax instruments with respect...”

18 “... the power to provide local public services, as well as to choose tax instruments that can both finance...”

19 “..., it will have the least marginal cost of abatement by a substantial amount when compared to alternative tax...”

20 “... industries and in the choice of support or tax instruments within the agricultural sector of each country?...”