The Collegiate Learning Assessment (CLA) is a computer administered, open-ended (as opposed to multiple-choice) test of analytic reasoning, critical thinking, problem solving, and written communication skills. Because the CLA has been endorsed by several national higher education commissions, it...

As capital flows more freely around the world, concern is growing that other corporations and individuals can increasingly easily avoid taxes. In this refreshing analysis, the author explains why he believes the ability to tax has been only slightly diminished. But he recognizes the dangers.

Purpose – The purpose of this paper is to test the widely‐held assumption that blacklisting, such as that practiced by the Organization for Economic Cooperation and Development (OECD) and the Financial Action Task Force (FATF), affects the volume of financial activity associated with a tax...

This paper explores what Furceri and Karras in a 2011 article call “the Hines-Summers Hypothesis”: “the smaller the size and the greater the openness of the economy, the more it will rely on expenditure taxes and the less on income taxes” They confirm the hypothesis for the OECD...