Several strands in the international development of taxation during the last decades have contributed to structural problems that act as a hinder and even counteract the basis for gender equality. A general problem is that tax equity has become equivalent to what is good for economic growth....

This chapter examines the prospects for challenging a tax exemption granted to a private company by invoking the prohibition on discrimination in the European Charter on Human Rights (ECHR). For this purpose, it assesses a specific case of tax exemption, allegedly granted to a subsidiary of...

The federal income tax code has become increasingly complex over time with the implication that many taxpayers no longer understand the connection between their life decisions and their taxes. Some commentators have suggested that increasing computational complexity may be attributable in part...

Unless treaties are read in very liberal terms, the European Union (EU) is not competent for defining the construct of a fair tax system and determining who should pay taxes and in which proportion within the European Union. Yet, the European Commission has increasingly been using references to...

The Dutch pension system is internationally top-ranked as a well-designed three-pillar system. Moreover, almost all forms of pension benefits are expenditure taxed in line with the European Commission's recommendations. Consequently, the Dutch pension policy approach could be regarded as a...

El mundo enfrenta un panorama de alta incertidumbre durante el 2020 como resultado de la pandemia del coronavirus y sus efectos sobre la población y la economía global. La propagación del COVID-19, aparte de su impacto sobre la población y la salud pública, condujo en todo el mundo a...

Tax justice and principles underpinning the international tax regime are in vogue. The idea that companies and individuals need to pay their "fair share", not just in the domestic sense but also the international sense, is now a mainstream position. This paper explores the problems relating to...

Promotion of both market fairness and efficiency has long been a goal of securities market regulators worldwide. While previous studies mostly focused on market efficiency, our paper proposes tools to improve market fairness. We define market fairness as the ability of a market structure and its...