In this paper, we investigate distortions created by turnover taxes. As a natural experiment, we explore a reform that replaced turnover taxes with value-added taxes for some service industries in China, while the taxation of manufacturing industries remained unchanged. The reform increased...

In the media, the so-called cum/ex trades were addressed as the biggest tax robbery in history. In a few years, the financial trading scheme caused an estimated damage to European state treasuries of ca. 50 billion euros. Through highly complex transactions, a network of equity traders, banks,...

This Article explores the tax law challenges associated with the taxation of cryptocurrencies and offers proposals to address such challenges. Specifically, the Article addresses the proper tax treatment of different cryptocurrency transactions and activities. It examines various aspects...

The tax law’s race-blind approach produces bad tax policy. This essay uses three very different examples to show how failing to openly and honestly address race generates bias, and how devasting the results can be. Ignoring race does not solve problems; it creates them. ProPublica has shown,...

The chapter situates the famous Fleet Street Casuals in its historical, social and political context and highlights its importance to the wider juridification of tax law in the UK. The print version is available at https://www.bloomsbury.com/uk/landmark-cases-in-revenue-law-9781509912278

This article analyses critically the interpretation of the MFN clause in the NL-India tax treaty. It sounds a note of caution against following the Delhi High Court's decision in the case of Concentrix

Flipping the classroom—where the traditional in-class activities (lecture) and pre-class homework activities (problems) are reversed—is a pedagogical technique that has grown more popular in higher education over the past decade. To me, pre-class video lectures always seemed like...

Today's world is rigged with a number of technological advancements. It’s a digital era, and the rapid spread and growth of Information and Communication Technologies (ICT), as well as constant access to it, has had a significant impact on our economic practices, causing businesses to follow...

To ensure the neutrality of EU VAT, a supplier can (in principle) under Article 90 of the VAT Directive, reduce the taxable amount if – among other situations – the customer fails to pay for the supply (non-payment or 'bad debt'). Article 185 addresses the other side of the transaction and...

The current age of inequality is also an age of extensive tax and related public economics scholarship about inequality. Three prominent aspects of recent research especially stand out. The first concerns empirical measurement of economic inequality, as it has changed over time. The second...

The proposed OECD Pillar One and Two reforms mark a significant shift in the way large multinational enterprises are taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able to compare the revenue gains with alternatives. This...

In Canadian tax law, directors may face liability for a corporation's failure to withhold or remit certain tax and payroll amounts. To escape liability, directors can invoke the due diligence defence by demonstrating that they acted with the care, diligence, and skill of a "reasonably prudent...

Technology is a necessary component of life and has an effect on it. The existence of technology has pushed the economy in a digital direction, which is continuing to grow. This trend is being felt across the economy, including the financial services sector. Fintech is one of the technological...

Tax law punishes poor foreigners. Although the Supreme Court struck down nineteenth-century state laws taxing migrants upon entry, the tax system determines who deserves a place, and what sort of place, within our borders. The tax system’s emergency relief programs may deprive otherwise needy...

The aviation sector has a significant role to play in the reduction of carbon emissions, particularly in light of EU emissions targets. Within the EU, aviation emissions constitute 13.9 per cent of total transport emissions, where under the Green Deal a target of 90 per cent reduction in...

Blockchain is a technology that will change the relationships between the different actors in society, individuals, companies and administration, in aspects as important as taxation, by implementing concepts such as Self-sovereign identity (SSI) and Smart Contracts; which support, for example,...

The main goal of this study is to assess whether, and if so, how the tax policy is implemented in Poland in relation to informal partnerships. The justification for conducting research in this area is the growing number of such relationships and the demands formulated by the public on the...

This documentation extends Romer and Romer's (2009), Cloyne's (2012), Uhl's (2012), and Gechert et al.'s (2016) narrative accounts of legislated tax changes up to the end of 2017. The dataset is the basis of my PhD dissertation (Hayo & Mierzwa, 2020, 2021a, 2021b, 2021c; Hayo et al., 2021; Mierzwa,...

This article explores the influence of UK tax concepts on the development of the income tax in Australia. It shows how certain aspects of the UK's 1842 Income Tax Act found their way initially into the various income taxing provisions enacted by the Australian states in the second half of the...

The principal objective of the chapter is to identify, examine and evaluate some of the key trends in the responses that national governments and international organisations are currently making to the problems of tax avoidance. The conclusion is that national tax authorities, international tax...

Currently U.S. Federal Income Tax schedules do not maintain marriage neutrality, that is, tax liabilities depend upon marital status. This paper shows the extent and distribution of the departure from neutrality both under current law and the new (1981) tax act. The new tax law establishes a...

American firms are subject to tax and civil penalties for participating in international boycotts (other than those sanctioned by the U.S. government). These penalties apply primarily to American companies that cooperate with the Arab League's boycott of Israel. The effectiveness of U.S....

This is the report of a mission of the IMF Legal Department which visited the People's Republic of China in May 1993. The purpose of this mission was to explore the questions: "What does the rule of law mean for the tax system of China? What changes would have to be made to the system to better...

In the Goods and Services Tax (GST) laws, the tax-administration is entrusted with the power to effect ‘provisional attachment to protect revenue in certain cases’ wherein “any property, including bank account” can be attached provisionally by the tax-administration during the pendency...

Federal Tax Procedure is a book originally prepared for a course on Tax Procedure taught by Adjunct Professor Townsend at the University of Houston School of Law (through the Fall of 2015). The book is updated annually in August. This is the 2021 edition. The book and related materials contain...

Federal Tax Procedure is a book originally prepared for a course on Tax Procedure taught by Adjunct Professor Townsend at the University of Houston School of Law (through the Fall of 2015). The book is updated annually in August. This is the 2021 edition. The book and related materials contain...

This chapter is divided into three main parts: 1) international tax law, 2) domestic tax law, and 3) tax and regulation. The first part deals with the international tax system and the way it has been affected by technology. This part will focus on income tax. Existing rules of nexus,...

The US Supreme Court last decided a federal tax case on constitutional grounds in 1920, a century ago. The case was Eisner v. Macomber, and the issue was whether Congress had the power under the Sixteenth Amendment (authorizing an income tax, 1913) to include stock dividends in the tax base. The...

The use of economic statecraft is at a high-water mark. The United States uses sanctions, tariffs, and import and export controls more than ever before. But these tools have problems. They impose financial costs on domestic interests. They can induce retaliation by target states. And overuse of...

The main goal of this study is to assess whether, and if so, how the tax policy is implemented in Poland in relation to informal partnerships. The justification for conducting research in this area is the growing number of such relationships and the demands formulated by the public on the...