The central question in taxation and development is: “how does a government go from raising around 10% of GDP in taxes …

A thriving body of literature discusses various legal issues related to blockchain, but often it mixes the discussion … about blockchain with cryptocurrency. However, blockchain is not the same as cryptocurrency. Defined as a decentralized …, immutable, peer-to-leer ledger technology, blockchain is a newly emerging data management system. The private sector …

and challenges customs authorities face when deploying blockchain, the internet of things, big data, data analytics …