Our trillion-dollar market capitalization behemoths, Apple, Amazon, Google and Microsoft, pay effective tax rates of between 0.65 percent and 2.9 percent because they deduct immediately ("expense") their intangible investments that have value beyond the end of the year. Current regulations allow...

This article intends to assess the various characteristics of just taxation in its moral, lawful and rational sense. It aims to correlate these characteristics in the context of political aspects, such as fiscal resistance and fiscal competitiveness in unrestrained economies as well as...

Tax justice advocates have spent the past decade building public consciousness about the tax planning practices of financial elites and large multinational corporations. They approached the project from a series of angles, from grassroots name-and-shame campaigns to documentary filmmaking to...