This brief article discusses academic tax clinics. The article is part of a project commemorating the 75th anniversary of the American Bar Association Section of Taxation's role in public service. The Tax Section has been a staunch supporter of tax clinics and has nurtured clinicians and clinics...

Intellectual capital — broadly defined to include nonphysical sources of value such as patents and copyrights, computer software, organizational processes and know-how — has a long history of being undervalued and excluded from measures of economic productivity and wealth. In recent years,...

In today's world, the thrust to development is seen not only as a policy perspective but also as a national goal. 'Intellectual property' has come out as a critical variant of technology and the growth process ensuing thereon. Consistently being cited as an impetus to economic development and...

The Supreme Court of Canada in 1990 in Fries v. The Queen confirmed as a legal matter the longstanding administrative practice of characterizing strike pay as a non-taxable receipt by virtue of its not being income . . . from a source pursuant to paragraph 3(a) of the Income Tax Act. By...

We propose a game-theoretic investigation to capture the interplay between the behavior of tax consultants, taxpayers, and the tax authority in a setting of tax complexity. Our purpose is to provide answers to two research questions: Which aspects of the strategic interaction between the players...

The main goal of this study is to assess whether, and if so, how the tax policy is implemented in Poland in relation to informal partnerships. The justification for conducting research in this area is the growing number of such relationships and the demands formulated by the public on the...

This is a thematic report on the topic of "Administrative Surcharges: Instruments of Cooperative Tax Compliance Regimes" for the 2015 annual meeting of the European Association of Tax Law Professors in Milan. Professors participating in the meeting were surveyed regarding their countries' use of...

The book chapter charts a complex of ideas about how corporate and shareholder income was and ought to have been taxed over the course of the first half century of income taxation in South Africa (1914-1953). In this period, at least six phases with distinct patterns can be discerned. A close...

This paper seeks to analyze the basis of Retrospective legislation in India focusing specifically on the area of Tax law and seeks to unearth the rich case law on the subject and the sort of constitutional checks placed upon it. The paper will first introduce the concept of retrospective tax and...

This paper seeks to compare the wine tax regimes in South Africa, Australia and France. The aim of comparing these indirect taxes is to help inform the debate about the indirect taxation of wine. The paper examines these wine tax policies based on the generally accepted tax policy criteria of...