Tax professionals argue that the tax system is too complex for ordinary taxpayers and that this sometimes makes their work for clients more educational than strategic. Tax complexity is not only a headache for these professionals but also a source of inefficiency and unfairness in our tax system...

Tax systems are complex structures that can be difficult for individuals to navigate. Understanding the way taxes are calculated and liabilities are assessed matters a lot when personal saving for retirement and education, and much of the government's social policy apparatus, are closely...

The development and expansion of the digital economy is changing how companies interact with their customers and suppliers. Digital business models facilitate transactions between individuals and make it easier to conduct business abroad without the need for a physical presence. However, the...