This book is intended to contribute to the evaluation of fiscal policy and to broaden the scope for the systematic study and evaluation of fiscal policy in order to enhance informed debate on these issues. This publication will have an impact on the research community, in particular by creating a space for demanding evaluation of different tax policies in an international context. Potential users of this book include: researchers in taxation, accounting, auditing, finance, corporate governance and corporate social responsibility; tax professionals, including accountants, auditors, tax officers, consultants, directors and managers; and tax policymakers.