The tax on immovable property has been characterized as probably the most unpopular among tax instruments, in part because it is salient and hard to avoid. But economists continue to emphasize the virtues of the property tax owing to its relatively low efficieny costs, benign impact on growth,...

With the development of the Internet and e-commerce, the fact that cryptocurrencies are transferred between accounts using crypts and not controlled by central banks has remained on the agenda in recent years, and the increase in the number of people and entities investing heavily particularly...

Fiscal experts have for years proposed a holy trinity of tax reform options for developing countries: broader bases, lower rates, and better administration. The review in this paper of fifty years of experience suggests that what might be called the BBLR approach - broader bases and lower rates...