This is the tenth year that the paying taxes indicator has been part of the World Bank Doing Business project. The journey over the period of the study has been an eventful and interesting one and the economic backdrop continues to present a challenging environment for governments as they...

In economic analyses of the effects of tax policies, one commonly encounters discussions of the equivalence of apparently different policies, where equivalence is defined as the policies having the same impact on fundamental economic outcomes. These related tax policies may differ in many...

In this article, the author first outlines the development of taxation in Kosovo and then describes the major features of direct and indirect taxation in the country, with specific reference to corporate income tax, personal income tax, withholding tax, real estate tax, the avoidance of double...

Discusses the Court of Appeal's decision in Investment Trust Companies (In Liquidation) v. Revenue and Customs Commissioners [2015] EWCA Civ 82; [2015] S.T.C. 1280 (CA (Civ Div)). Criticises the analysis of the 'at the expense' requirement to claims in unjust enrichment and the result in the case...

Econometrics is defined as the application of statistical analysis (that is, numbers) to theory. The promise of such a purportedly “objective” and “scientific” approach to tax policy allowed econometrics to partly displace jurisprudence within the field of taxation. However, econometric...

Selective consumption taxes apply to specific goods rather than to a broad range of goods. Policymakers justify these taxes on the basis of the goal of reducing societal problems — like the consumption of alcohol or cigarettes — and nudging consumers toward healthier choices. But this...

A prominent strand of recent economic and legal scholarship hypothesizes that third-party information reporting (TPIR) is essential to modern tax collection. The slogan, “no taxation without information,” has captured researchers' imagination and is even often presented as self-evident...

This paper makes the case for a more deliberate and expansive consideration of political economy issues in the context of Australian tax policy. Although there is a rich international literature analysing how political factors and institutions shape tax policy outcomes, with a few notable...