Direct taxation of persons who receive distributions of surplus assets in the liquidation of Australian companies occurs under either the deemed dividends or capital gains regimes. Section 47 of the Income Tax Assessment Act 1936 (Cth) has deemed dividends for income taxation for over 80 years...

In this article, the author argues that comparative tax law has an intellectual history. More specifically, the author claims that history reveals there is a distinguishable comparative tax law scholarship where tax scholars engage in common debates. The author then offers a description of...

This paper contributes to the literature on the distributional properties of VAT analysing who bears higher VAT payments between native and migrant household in France, Germany and Spain. The question is of interest both from a distributional and fiscal perspective, fitting the ongoing debate of...