When tax rules change, taxpayers may face an increased tax burden that they were not able to anticipate upon. This raises the normative question of transition regimes: should taxpayers be compensated for unexpected losses? Academic thought typically focuses on single-rule changes. But in...

When tax rules change, taxpayers may face an increased tax burden that they were not able to anticipate upon. This raises the normative question of transition regimes: should taxpayers be compensated for unexpected losses? Academic thought typically focuses on single-rule changes. But in...

This General Report presents the results of a comparative law research project on the topic of 'retroactive tax legislation' by the European Association of Tax Law Professors (EATLP). The General Report provides a comparative law analysis based on the information in the various 'national reports'

Tax systems biased to powerful and wealthy (corporate) citizens contributed to economic stagnation, increasing inequality of income and wealth, and erosion of social cohesion, democratic legitimacy and public trust. Why and to what extent requires the foundational nature of taxes corporations to...

Paying taxes, as determined by the legislature, is a moral obligation owed by members of a community to their community. Question is whether paying taxes has become an exclusively legal affair: a legal obligation towards the state, replacing a moral obligation towards society. This paper tries...

Cooperative compliance can be defined as the establishment of a trust-based cooperative relationship between taxpayers and the tax authorities on the basis of voluntary tax compliance leading to the payment of the right amount of tax at the right time. The Dutch Horizontal Monitoring (HM) model...

In recent years international taxation has become a hotly disputed topic. Luxleaks, Pamana papers, Paradise Papers, State Aid-cases, etc. received a lot of media coverage. As a result, tax is at the top of the political agenda of for example the G20, OECD and EU and many substantial changes are...

There is no doubt that tax administration is a complex matter. It is institutionalised by a governance framework which is strongly influenced by legal traditions, state governance approaches, historical developments, and norms and values of society. While there are many common aspects of...