[Vorwort der Herausgebenden:] Mit diesem Sammelband starten wir unsere Schriftenreihe des KCAT KompetenzCentrum für Accounting und Taxation der FOM Hochschule für Oekonomie & Management. (...) Der Begriff der Nachhaltigkeit steht im Fokus unseres ersten Sammelbandes wissenschaftlicher...

Diese Analyse verbindet verschiedene Datenquellen, um die Altersverteilung von Steuern, Sozialabgaben, Transfers und staatlichen Sachleistungen auf der Personenebene für das Jahr 2021 abzubilden. Als Datengrundlage dient das Sozioökonomische Panel, mit dem die Altersverteilung auch nach...

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...

Der vorliegende Beitrag fasst die Argumente für eine Legalisierung von Cannabis zusammen und macht Vorschläge zur Ausgestaltung des Regulierungsrahmens. Hauptargument für eine regulierte Cannabisfreigabe sind nicht die zu erwartenden Steuereinnahmen oder die entstehenden legalen...

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 paper assesses the feasibility of developing a tax and benefit microsimulation model in Rwanda. Tax-benefit microsimulation can be used to explore ways in which national development goals can be achieved in a cost-effective manner, and to assess the distributional effects of more...

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...

We provide estimates of the impact and long-run elasticities of tax base with respect to tax rates for four large U.S. cities: Houston (property taxation), Minneapolis (property taxation), New York City (property, general sales, and income taxation), and Philadelphia (property, gross receipts,...

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...

The paper discusses the issues that ought to be taken into account by national tax administrations in developing international tax policy that is suitable to deal with cryptocurrency taxation going forward

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...

In this article, Altawyan overviews the tax rules for Islamic finance to help lawmakers and policymakers in the United States and other countries develop laws or guidance on sharia-compliant financial activities and transactions

The informal economy has grown considerably in Zimbabwe due to the extended economic and political crisis in the country. This growth of the informal sector has shrunk formal sector tax collections thereby prompting authorities to set sights on informal sector taxation as an option to enhance...

In dieser Studie werden die Verteilungseffekte der Steuerpolitik in der 19. Legislaturperiode untersucht. Im ifo Mikrosimulationsmodell ifo-MSM-TTL werden Be- und Entlastungen verschiedener Haushaltstypen und Einkommensgruppen sowie die Veränderung der Ungleichheits- und Armutsmaße durch...