There are only a few OECD Member countries with a lower tax take than the United States. Nonetheless there are a number of improvements that could help reduce the distortions that taxation creates in the economy and so boost long-run economic performance. The most noticeable gains could come...

Demonetisation of 500 and 1000 rupee notes in India has thrown up a formidable task of assessing the untaxed income embedded in them. This paper looks at the law relating to such assessment and suggests ways of carrying out that exercise without harming the honest taxpayers

We utilize the recently updated UNU-WIDER Government Revenue Dataset, which covers key indicators on tax and non-tax revenues for 196 countries since the 1980s, to study the dynamics of government revenue tax collection across selected periods from 1985 up to the most recent available year...

Scope of this paper is the tax system and tax policy in Kosovo throughout its development. Tax system and tax policy in Kosovo had followed many of the changes emerging from changes in political and social-economic regulations in Kosovo (initially as the constituent of federal system and later...

Pennsylvania ranks near the top in tax burden and near the bottom in business friendliness in the nation. While much good can be said about the state's at personal income tax rate and relatively low sales tax rate, Pennsylvania's business taxes are in serious need of reform. The state government...

Creating effective public policy is difficult. The myriad unintended and secondary consequences of tax and expenditure policy create much confusion regarding both the source of and solutions to social problems. Further adding to the complexity of effective policy making is the fact that policy...

#BlackTaxpayersMatterThe world has witnessed the brutal suffocation of George Floyd on a concrete sidewalk in Minneapolis. While this is but one more example of centuries of relentless violence against Black people, many are hoping that this tragic death might be a catalyst for meaningful...

One of the most notable examples of U.S. tax exceptionalism is the taxation of U.S. citizens and legal permanent residents (LPRs) on their worldwide income, regardless of residence. The United States also imposes broad and increasingly onerous tax and financial reporting obligations on its...

In the last two years the Hungarian people have witnessed several new measures in government’s fiscal policy. To respond to global crisis that hit Hungary hard, the Bajnai government enacted a series of economic reforms and spending cuts in 2009. The Orban government elected in 2010 launched...