Presentación
The current crisis of public finances highlights the importance of a careful design of taxes, and of an appropriate evaluation of tax reforms. The focus cannot be restricted to statutory tax parameters, but should extend to the design and incentives of the tax administration. Understanding behavioral responses of taxpayers and accounting for the effects of globalization are aspects that also deserve consideration. The aim of this workshop is to bring together scholars currently working on these topics either from an analytical or from an empirical perspective. The workshop will run for 1 & ½ day and will include 12 papers.