This article examines the relative tax burden of selected Asian economies from a microeconomic perspective. It employs data from the Tax Misery Index and the Index of Economic Freedom to compare the tax burden of selected Asian economies to that of some European and North American economies. It...

Confidence in the federal government of the United States has been very low in recent years. The reasons for the low regard with which American politicians and institutions are held is apparent from reading the front page of every major newspaper in America. The constant lies by politicians, the...

Confidence in the federal government of the United States has been very low in recent years. The reasons for the low regard with which American politicians and institutions are held is apparent from reading the front page of every major newspaper in America. The constant lies by politicians, the...

Confidence in the federal government of the United States has been very low in recent years. The reasons for the low regard with which American politicians and institutions are held is apparent from reading the front page of every major newspaper in America. The constant lies by politicians, the...

The Canadian government has a policy of searching laptop computers at airports and other border crossings. It is considered an outrageous policy by those who have been subjected to this gross invasion of privacy, and it has drawn some press attention. The Canadian courts have yet to rule on the...

This paper briefly discusses the three views that have emerged over the centuries on the ethics of tax evasion, then summarizes the results of several opinion surveys that were conducted on the topic. The paper concludes with a discussion of how these study results may be used in the classroom

Very little has been written about tax evasion from an ethical perspective. Most of the prior research explores the public finance and policy implications of tax evasion. This study investigates the ethics of tax evasion utilizing a survey instrument consisting of 18 statements. These statements...

This paper presents a brief overview of Armenia's public finance system and compares it to the public finance systems of 160 other countries and to the public finance systems of the other 14 former Soviet republics. Fiscal burden is discussed as a factor that affects foreign investment

Countries that are moving from central planning to a market economy face unique problems in many areas, including taxation and public finance. The methods of collecting the revenue needed to fund government services were much different under a socialist system. Shifting to a market system...