conduct, or its ‘social capital'. This paper firstly considers the relationship between tax policy and social capital … policies on the players in the tax system. The paper concludes that weaknesses in Australia's taxation laws have proved to be …

to the government be paid before the debts owed to other creditors? This Article defends the notion that some tax debts … creditors, the tax priority debate should be understood as a fight about how much debtor default risk the government should have … limited through the grant of tax priority because, contrary to the claims of priority's critics, the government is constrained …

really the panacea against tax evasion? Did it eradicate the banking secrecy cultivated for centuries by Switzerland and …

This Comment evaluates four recent proposals to reform tax laws affecting the financial industry. After introducing the …-transactions taxes and argues that lawmakers should instead focus on plans to either (1) permit cost-of-equity tax deductions or (2) tax …

existing direct tax laws in India. The drafters have also worked 'on a clean drafting slate'. This seems to be sufficient …

being developed in order to give uniformity to international law. Finally, we analyze comparatively the position of the tax …This paper seeks to expose the origins and impacts of electronic commerce on tax revenues, especially with regard to …

Canadian National Report prepared for the Vienna University of Economics and Business, Conference on tax secrecy and … transparency, Rust, Austria, July, 2012. The aim of the project is to assess how different countries regard the treatment of tax … information and tax secrecy. Topics include the collection of data, the sharing of information domestically and internationally …

— which is filtering into everyday discussions of tax law — exists between “mainstream” and “critical” tax theorists. This … scholars, this volume takes the first step toward bridging the gap between these differing perspectives on tax law and policy …This volume presents a new approach to today's tax controversies, reflecting that debates about taxation often turn on …

of a turnover tax between domestic and foreign or foreign-owned taxpayers is not an indicator of covert discrimination …, unless the features of such tax “inherently” create a discrimination; the mere fact that most of the taxpayers are non …-residents or owned by non-residents or that most of the tax raised is paid by them is just a “fortuitous” effect. We note that this …