The current paper analyzes the impacts of privatization of Sudan air carrier, Sudan Airways. The hypothetical framework in this study is that alternative policies other than privatization are feasible. Sudan airways represents the sovereignty of the country carrying its flag, its objectives is...

This article reviews Avi-Yonah, Sartori, and Marian's Global Perspectives on Income Taxation Law (Oxford, 2011). It outlines the book's key features and strengths in the quest for understanding the effect of globalization on taxation. In this process, the article also looks into available data...

This research paper explores multiple points of criticism in the Marijuana Opportunity Reinvestment and Expungement (MORE) Act of 2021, and potential amendments to the Act that will address fairness in taxation, expungement of cannabis related offenses, and management of the Opportunity Trust...

In this article, we explore how tax experts can use machine learning tools to safely test and assess potential litigation strategies before deploying them at trial or on appeal. This can be especially useful for cases involving questions of law that turn on interrelated factors, such as the step...

New Jersey entered the 2008 recession in a weakened fiscal and economic condition. With the state's economy and revenues closely linked to Wall Street, the collapse of the financial sector and its aftershocks - rising unemployment and falling income leaves New Jersey facing “a historic revenue...

Based on the “ABC” approach targeted to assess all available sources of financing (official development finance, private investment, domestic resources, and remittances), the Viet Nam country pilot study explores the challenges of transition finance in a middle-income country in the...

The Zambia country pilot study was conducted by the OECD Development Assistance Committee (DAC) to explore the challenges of transition finance for a commodity-based Least Developed Country (LDC). In particular, debt sustainability concerns are viewed within the context of the shifting financing...

This article calls into question the Pigovian justifications for higher taxes on goods and services that generate negative externalities. Insisting on a Pigovian tax as a precautionary measure only makes sense if it replaces all preexisting subsidies, taxes, and regulations rather than being...

This article considers the judgment of the D.C. Circuit in Cross Refined Coal, which addressed whether a business venture that was guaranteed to be unprofitable pretax could still be considered a bona fide partnership for federal income tax purposes. In previous work, we analyzed the Tax...