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A searing examination of a key driver of American inequality—the tax system.
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A series of chapters, each of which describes and discusses a single principle which can be discerned in the design and operation of the Gibraltar taxation system.
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This study of Peru's transformation from a tottering colonial economy based on extraction of precious bullion to a... Læs mere
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This first major study of tax structure in pre-Renaissance Spain gives new insight into the condition of the conquered people of... Læs mere
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The book reviews development charges globally and in the specific case of India to show how they are inadequate. It suggests ways to levy development charges that are legally sound, transparent, equitable, and politically and administratively feasible.
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Provides the first comprehensive tax expenditure analysis of Chinese tax legislation. The book comprehensively applies... Læs mere
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This Element maps the relationship between taxation and social policy from a comparative and historical perspective. It reviews studies in fiscal... Læs mere
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The US Treasury Secretary Nicholas Brady introduced a plan enabling distressed sovereigns to restructure unsustainable debts through... Læs mere
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The latest volume of Advances in Taxation includes studies from expert contributors to explore topics such as: tax avoidance, tax management, and tax compliance. In addition, two studies focus on tax education.
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