Introduction : a tribute to professor Judith Freedman's outstanding career / Glen Loutzenhiser and Rita de la Feria -- Geoffrey and Elspeth Howe and the path towards independent taxation of husbands and wives : 1968-1980 / Glen Loutzenhiser -- Does an inheritance tax have a future? Practical...

This short paper reviews the EU proposals for a definite VAT system, concluding that, together with the newly approved digital package, they represent therefore real progress the previous VAT system. Yet, they are not enough. A fair, efficient and fraud-proof EU VAT system requires, in addition...

The current international tax system based upon the principles of source and residence is no longer suited to a globalised world economy, and the fundamentals of the international tax system need to be re-examined. An R+F based cash-flow tax based on the principle of destination has been...