Many Value-Added Taxes (VATs) or Goods and Services Taxes (GSTs) include a tax refund scheme for goods acquired by tourists when they visit the jurisdiction, and then return home. The policy, design and operation of tourist tax refund schemes have not been widely researched in the literature....

Many forms of value added tax (VAT) or goods and services tax (GST) include a tax refund scheme for goods acquired by tourists when they visit a jurisdiction. These schemes have not been widely researched, and this article aims to fill this gap by providing a detailed discussion of the policy,...

Transparency has attracted unprecedented attention in national and global debates about taxation in recent years. It has been adopted as a goal by international organizations, governments, non-government organizations (NGOs), academic commentators, media and citizens across the political...

Since the early 1990s the issue of fiscal transparency has attracted increasing attention from international institutions, governments, and NGO's concerned with budgets and fiscal policy reform. This Article offers a critical analysis of the meaning and purposes of fiscal transparency in light...

Tax reform is deeply political. There is now a significant body of political and economic research by political scientists and sociologists, concerning fiscal politics or sociology, in particular addressing taxation in democracies. At the same time, we take for granted, nowadays, that the...