This volume provides readers with concise but varying perspectives on the possibilities of tax reformand …

tax rates, dividend taxation, and the taxation of business investment. …

tax system in the UK, US and elsewhere, with proportionately much greater impact on the poor than on the rich, and welfare … Covid-19 pandemic. We show how a progressive wealth tax combined with a uniform, linear tax on all incomes and a modest …

Purpose: The paper aims to identify the factors that impact the budget revenues of countries in ASEAN economies. Design …. Findings: The research reveals that various factors such as trade openness, industry structure, inflation, and tax payment time … have a significant impact on tax collection. However, no linkages between tax revenue and foreign direct investment demand …