6 meses Adicionou aos favoritos:
"Fair Taxation as a Basic Human Right"

ABSTRACT This symposium issue explores the limits and possibilities of law and legal institutions in redressing poverty and economic inequality. The following essay approaches the question by consi...

6 meses Adicionou aos favoritos:
"Is There a Gender Gap in Fiscal Political Preferences?"

Written by: R. Michael Alvarez and Edward J. McCaffery Abstract This paper examines the relationship between attitudes on potential uses of the budget surplus and gender. Survey results show rel...

1 ano Adicionou aos favoritos:
"The Play’s the Thing: A Theory of Taxing Virtual Worlds"

Introduction Taxation is shadow life. As our culture monetizes more and more life activities, the shadow grows. This Article looks at the potential tax issues arising from a new life activity: onli...

1 ano Adicionou aos favoritos:
"Case Study Research and International Tax Theory"

Abstract Over the last ten years, legal scholars have begun to use what they describe as “case studies” in an effort to develop better theories about how governments can or should impose taxation o...

1 ano Adicionou aos favoritos:
"The Digital VAT (D-VAT)"

The most sustained U.S. tax policy debate of the past 30 years concerns proposals to replace and/ or supplement the Federal Income Tax with a consumption tax.[2] Public finance economists and legal ta...

1 ano Adicionou aos favoritos:
"Hard Law & Soft Law in International Taxation"

Why do countries follow the rules they do for international taxation? Are they legally obligated, obligated by something that is not law but is similarly compelling, or not obligated at all? Discussio...

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