This volume explores the causes and costs of tax avoidance and provides a useful guide to the key conceptual issues that must be addressed in order to design a truly effective tax reform.

This volume explores the causes and costs of tax avoidance and provides a useful guide to the key conceptual issues that must be addressed in order to design a truly effective tax reform.

In some key respects the income versus consumption tax choice is simply misunderstood by many people, including sophisticated practitioners.

This studyprovides a unique framework for analyzing the role of the GATS and the WTO in the liberalization and regulation of the financial services sector.

Key economists for the government and for the Microsoft Corporation lay out their views on the key issues and then respond to the views presented by the opposing side.

European and American authors discuss the European Community's 1985 far-reaching design for regional integration.