Introduction / Henry J. Aaron and Joel Slemrod -- The tax shelter battle / Joseph Bankman -- Issues of international tax enforcement / David R. Tillinghast -- Small business and the tax system / Joel Slemrod -- The Turbotax revolution : can technology solve tax complexity? / Austan Goolsbee --...

Amidst the pandemic, discussions are happening about liquidity, tax compliance and economic development all around the world. The COVID-19 outbreak has proved to be devastating to the economies around the world. India’s GDP has been affected by the negative touchdown. Government of India has...

People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or...

Die Krise in Griechenland ist viel mehr als eine blosse Finanzkrise. Die Autoren dieses Sammelbands widmen sich in 28 Beiträgen allen ihren wesentlichen Aspekten. Sie räumen mit auf die Antike fixierten Vorstellungen über das heutige Griechenland auf, gehen kritisch auf Mentalität und...