A case comment dealing with the UK Supreme Court's decision in Fowler v Revenue and Customs Commissioners [2020] UKSC 22. The case concerns the effect on an income tax treaty of a domestic law provision deeming certain employed divers working in the UK to be treated for tax purposes as carrying...

Households may migrate between jurisdictions to secure preferred mixes of collectively sup-plied services and taxation. But devolution of taxes to sub-national jurisdictions could reduce expected tax revenue if some move to lower tax regimes, constraining devolved government policy. This paper...

What are the salient features of developing Asia's tax revenues and public expenditures? How do these compare with other economies and how have they been affected by the coronavirus disease (COVID-19) pandemic? To analyze these issues we assemble data across economies drawing on a range of...