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...

Our laws have sought to promote “and enforce a sense of morality in the business community. Well-settled laws regulating fraud, undue influence, fiduciary relationships, confidential information, truth-in-advertising, fair reporting practices, etc., have their origins in moral codes and...

Earmarking taxes - setting funds aside for special purposes - has its advantages and disadvantages. The literature focuses almost exclusively on technical aspects of earmarking. Practically nothing has been written about the ethical aspects of earmarking. This article explores some of the...

The editor has assembled a stellar group of experts to write about their areas of expertise. Topics include bureaucracy, corruption and tax compliance, public finance in developing economies, taxation in several former Soviet republics, Eastern Europe and China, taxation in the enlarged European...

Most public finance books are texts, which are aimed at undergraduate or graduate students. They are overly technical in nature and appeal only to a narrow range of bureaucrats and academics. Books on taxation are written for tax practitioners and usually emphasize either what the law is or how...