The Mirrlees Review recommends that commodity taxation should in general be uniform, but with some goods consumed in conjunction with labour supply (such as child care) left untaxed. This paper examines the validity of this claim in an optimal income tax framework. Contrary to the recommendation...

Though electronic commerce has created immense opportunities for the trade, it has given rise to various challenges with respect to levy of tax on cross border digital transactions. It was important to arrive at a common solution for taxing digital economy by all the countries involved and thus...