loosely organizes a treasure trove of anecdotes about tax systems, trivia, and events around the world and throughout history …. In many respects the book, which endeavors to include stories about any type of tax, in any type of tax system, in any … adaptation of tax systems – but the book’s main contribution is in taking readers on a raucous ride through tax history that will …

The basic purpose of the study is to find a metric-variable of competitiveness for each country's tax regime and to … assess the impact of tax regime differentiation across the common market. A country adopting competitive taxation policies … manages to attract productive factors, funds and investments from other intra- and inter-countries. The value added tax (VAT …

This article comments on “Is a Broadly Based Mark-to-Market Tax Unconstitutional,” by Gene Magidenko. Magidenko gets … realization is a requirement for a tax to be on income within the meaning of the Sixteenth Amendment, continues to reflect the …

) is essential to modern tax collection. The slogan, “no taxation without information,” has captured researchers … that the emphasis on TPIR is misplaced. TPIR is used largely in the collection of the personal income tax but not of many … other types of modern taxes. Even for the personal income tax, TPIR also has close substitutes which do not involve …