In order to comply with its obligations, the government determines the public budget, where it takes into account revenue such as taxes, levies and fees, therefore, it needs a tax system that determines the tributary burdens and the mechanisms for their collection. Among the problems that affect...

The paper offers a new view of the role of state based on recognition of the economic ability of the state as a separate factor of production. This approach gives indirect taxes the status of factor income as state profit. If we were to apply the mechanism of producing and purchasing private...

On February 7, 1964, the Beatles landed in New York City, signaling the beginning of the “British Invasion.” Waves of the Invasion produced numerous foreign musical acts, such as The Rolling Stones, Herman's Hermits, and The Kinks. While some of these acts have faded as music tastes have...

Unlike many social and physical sciences, legal scholarship includes little or no discussion of what models mean, how they are connected to the real world of law and policy, or how they should, and should not, be used by legal scholars. This void exists notwithstanding legal scholarship's...

We propose a model consistent with two observations. First, the tax rates adopted by different countries are generally uncorrelated with their growth performance. Second, countries that drastically reduce private incentives to invest, severely hurt their growth performance. In our model, the...

This article examines the potential conflict between the right of the provinces to determine property rights, including the equitable right of rectification, and the federal government's right to enact retroactive tax legislation. It poses a hypothetical question: Does rectification provide the...

The rapid growth of e-commerce in Chinese markets has presented great challenges to the Chinese tax system. In response, China started by applying the existing tax rules on income and value added to e-commerce but potential tax revenues were lost in this approach. Gradually, China is introducing...

Safe harbors pervade tax law. Yet, the academic literature offers no comprehensive account of why they exist. This Article begins to fashion that account by developing a theoretical framework for understanding the functional purposes that safe harbors serve. In order to analyze safe harbors'...