IT is known to all who have examined the subject, that a hundred years ago or less the law-makers of England entertained very generally the same opinion in regard to the theory of local taxation which ...

Are developments in the theory of taxation improving tax policies around the world? The optimal design of a tax system is a topic that has long fascinated economic theorists and flummoxed economic ...

Taxation is not just about the technicalities of tax law. The LSE Tax Research Hub is committed to understanding tax through the principles that underlie it. This approach includes studying how taxes ...

IMGCAP(1)]When was the last time you saw an auditorium, full of experts, get truly excited about tax theory? It happened at the last annual meeting of the American Economic Association. The early ...

The Pakistan Development Review, Vol. 38, No. 4, Papers and Proceedings PART II Fifteenth Annual General Meeting and Conference of the Pakistan Society of Development Economists Islamabad, November ...

Most liberal criticism of the Trump tax cuts has focused on the fact that Arthur Laffer was a false prophet, and supply-side economics is a superstition. This makes sense. Republicans campaigned on a ...

Representatives from G-7 countries — including the United States, the United Kingdom, France and a few others — agreed over the weekend to back a minimum corporate tax rate of 15%. That would be a ...

ABSTRACT This paper examines the impact of ideology on tax revenues in Latin America, using a panel of seventeen countries from 1990 to 2010. As a first approach, a fixed-effects model is used to ...

Should operating retail locations pay similar property taxes as closed ones? That question is at the heart of a trend — or perhaps a purposeful move on the part of major retailers — called "dark store ...

Under the economic benefit income tax theory, an employee is taxed when the employee receives something other than cash that has a determinable, present economic value. The danger, in the nonqualified ...

Representatives from G-7 countries — including the United States, the United Kingdom, France and a few others — agreed over the weekend to back a minimum corporate tax rate of 15%. That would be a ...