Income Tax at 100 Years: Essays and Reflections on the Income War Tax Act commemorates the 100th anniversary of Canada's Income War Tax Act, 1917, with papers and panel discussions from a wide range of distinguished contributors: tax practitioners, both accountants and lawyers; academic experts...

As a public sector project carried out by the tax administering agency, pursuit of the hard-to-tax is subject to a cost-benefit analysis. However, considerable intrinsic uncertainty of this project and endogenous dynamic relationship between costs and benefits make the standard model of...

In this paper, we analyze the case of developing a country that has been involved in a long-term comprehensive tax reform. One might argue that Jamaica is a good case study of the fiscal realities of moving from a conventional tax system to a flat tax system. However, through the reforms of the...