This study uses a survey instrument to ask Americans living abroad about the impact of tax rules explicitly designed for these individuals. We analyze how individuals are affected by foreign tax reporting laws and how they perceive and evaluate the rules’ consequences. A common belief is that...

The U.S. court system plays an important role in resolving asset valuation disagreements between taxpayers and the taxing authority. Prior literature suggests that, in estate tax cases, courts act as a compromisers choosing a value somewhere between the estimates arrived at by the taxpayer and...

Despite its popularity as a research topic in the United States, property taxation in other countries has not received as much attention. International comparisons of property tax systems are particularly rare in the academic literature. The purpose of this study is twofold. First, the chapter...