state?: on the evolution of Japanese tax policy / Eisaku Ide, Sven Steinmo -- War and taxation: when does patriotism … American tax regimes / Robin L. Einhorn -- Extraction and democracy / Charles Tilly -- Improving tax administration in … contemporary African states: lessons from history / Edgar Kiser, Audrey Sacks -- Adam Smith and the search for an ideal tax system …

for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations … across Europe and the United States. We then correlate both types of tax burden in order to study the different tax policy … federal structure with high tax autonomy stand for countries with lower tax burdens, especially on companies. Large countries …

world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes … they fail grotesquely, as when, in 1898, the British ignited a rebellion in Sierra Leone by imposing a tax on huts-and, in … repressing it, ended up burning the very huts they intended to tax. Sometimes they succeed astonishingly, as when, in eighteenth …

problem, resident-based and source-based taxation, destination and origin principles are the general tax concepts and issues … taxation of e-commerce is researched in context of different tax jurisdictions. Article points out the essence of electronic … signature in e-commerce taxation as a solution to identification of taxpayer, jurisdiction to tax, and goods subject to taxation …