This paper aims to analyze Turkish Tax System after the economic liberalization period of 1980’s, which still remains in an area that has not been fully transformed for the new economic order. This study differs from traditional ones that investigates the classical historical development of...

#BlackTaxpayersMatterThe world has witnessed the brutal suffocation of George Floyd on a concrete sidewalk in Minneapolis. While this is but one more example of centuries of relentless violence against Black people, many are hoping that this tragic death might be a catalyst for meaningful...

Frontmatter -- Preface -- Acknowledgments -- Contents -- Chapter I. Introduction -- Chapter II. State-Administered Locally-Shared Taxes -- Chapter III. State-Administered Locally-Shared Corporation -- Chapter IV. State-Administered Locally-Shared Inheritance Taxes -- Chapter V....

"Taxation is a discipline that does not receive sufficient academic attention. It is typically viewed as a subset of law, accounting, public policy, economics, or finance. In this respect, most academic efforts in the field of taxation are shadowed by a mother discipline. There is currently an...

Intro -- Contents -- Contributors -- List of Figures -- List of Tables -- Foreword by James A. Baker III -- Preface -- Introduction: Is It Time for Fundamental Tax Reform? -- I Overviews -- 1 Tax Reform in the Twenty-first Century -- 2 Simplifying Assumptions: How Might the Politics of...

"Debates about the optimal structure for tax policies and tax rates hardly cease among public, policy, or academic audiences. These have only grown more heated in the United States as the gap between incomes of the wealthiest 1 percent and the rest of the population continue to diverge. Tax...