The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems-such as self-defeating tax competition...

Budget deficits, gas prices, health care costs, social security, job security.... Anxiety over the economy pervades our daily lives-from reports on the early morning newscasts to gossip around the water cooler to dinner table debate. Yet most citizens are woefully ignorant when it comes to...

Presents results from original research on the gender equity dimension of taxation from eight country studies. This book demonstrates fresh methodologies in evaluating the gender impacts of taxation, and makes recommendations for tax policies and reform in developing and developed countries

Everyone knows that the current tax system is unfair. Some of the richest people in America pay no tax, while a huge share of the tax burden falls on the rest of us. A mere glance at the tax code confirms that it is far too complex, with volumes of rules that no ordinary person could possibly...

This book reports the authors' research on one of the most sophisticated general equilibrium models designed for tax policy analysis. Significantly disaggregated and incorporating the complete array of federal, state, and local taxes, the model represents the U.S. economy and tax system in a...

"In 2018, the total global e-commerce market worth roughly USD 7.7 trillion. Despite the size of this economy and its extraordinary growth rate, many multinational companies paid little tax in the countries in which they did business. This is not a problem that can be ignored. Digital companies...