The factors guiding recent tax reform efforts are different from those that influenced the debate in 1986, the last time the Internal Revenue Code received a major overhaul. The development of the ...
On 1 January 2018, provisions of the Personal Income Tax Act were amended in respect of, among other things, the settlement of revenue generating costs by so-called “authors” (Art. 22 Sec. 9 Sec. 9a, ...
"Don't tax you, don't tax me, tax the guy behind the tree" is one of those useful aphorisms of government that describes, in a few words, the organizing principle behind the tremendous scrum of tax ...
© Copyright Agri-Pulse Communications, Inc. ME: Professor, the current tax debate reminds me of your definition for a “fair” tax system--one that shifts the ...
Taxation is essential for governments to fund essential services, maintain infrastructure and drive development. Adam Smith's four canons of taxation—equity, certainty, convenience, and efficiency, as ...
Politicians talk about “tax fairness,” but never about tax morality. That’s because their notion of a fair tax is really an immoral tax, for it is based on theft (some people taking money from other ...
This course is available on the LLM (extended part-time), LLM (full-time) and University of Pennsylvania Law School LLM Visiting Students. This course is available with permission as an outside option ...
Tax rules for the digital economy which are based on the principles of tax good governance can help promote growth and, among other benefits, deliver on the green and digital transitions. On this page ...
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