For more than half a century, scholars and international agencies have been making recommendations about taxation in …

In this paper we review both positive and normative aspects of taxation. We examine how to study why taxes and revenue … taxation. In dealing with both aspects of the tax literature, we attempt to set out a plan for a more complete and … comprehensive analysis of taxation in the face of collective choice than is attempted in most of the available literature on fiscal …

In this paper a framework of tax reform requirements for Viet Nam is developed based on theories of taxation … then used to analyze the structure and system of taxation in Viet Nam at the present stage reform. The paper concludes that …

costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union. …

history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an … elaborate treatment of international taxation …