This article examines the relative tax burden of selected Asian economies from a microeconomic perspective. It employs data from the Tax Misery Index and the Index of Economic Freedom to compare the tax burden of selected Asian economies to that of some European and North American economies. It...

At their core, taxpayer rights are human rights. They are about our inherenthumanity.—Nina E. OlsonThe federal income tax system does not exist for statutes, regulations, codes, enforcement, assessments, collection, redistribution, procedures, publications, liens, levies, refunds, liabilities,...

All Direct and Indirect taxes accompanied by tax laws, accounting, auditing and tax returns, can be abolished if a new tax system called “TOP Tax system” is adopted and implemented by all nations. TOP Tax system will relieve 7 billion people of the world from the cobweb of ambiguous and...

The economic shock and government response to COVID-19 highlight weaknesses in Australia's tax system. COVID-19 puts pressure on a system under strain from long-term structural forces and the tax-free and tax-reduced status of certain sources of income. Returning to a sound structural budget...

The five-year average tax burden in the UK is now at a 70-year high. The impact and opportunities of Brexit, coupled with the need to revitalise the economy in the wake of the COVID-19 crisis, mean 2021 would be a good time for the government to embark on a tax-cutting programme. This paper...

The philanthropic sector is highly consequential, particularly in the United States, and the most important policies directed toward this sector are tax policies. Yet most economic analysis of the optimal tax treatment of charitable giving is ad hoc, treating it as a subject unto itself. This...

The Working Group examined the New Zealand tax system. Its recommendations included alignment of company, personal, and trust taxation rates; base broadening; an increase in goods and services tax (the New Zealand VAT); and an examination of the interface between the tax and the welfare systems....

This paper examines the tax code provisions that encourage home ownership, including a discussion of some new legislation that also falls within the current administration's economic stimulus package. It reviews tax provisions dealing with buying a home, owning a home, and selling a home, as...