This chapter contests the claim made by Murphy and Nagel that the choice of tax base is of only instrumental significance to economic justice (The Myth of Ownership (OUP, 2002, 8. 98)). We agree with Murphy and Nagel that what ultimately justifies taxation is its contribution to just outcomes,...

Federal spending on higher education has long been controversial, primarily because it has grown exponentially since the 1950s but it has produced a system which many regard as too expensive and grossly inefficient. The soaring costs are placing higher education beyond the reach of many...

Offshore tax evasion, international money laundering, and aggressive international tax planning significantly reduce government revenues. In particular, for some low-income countries the amount of capital flight (where elites move and hide monies offshore in tax havens) exceeds foreign aid....

The OECD International VAT/GST guidelines (OECD Guidelines) are the most significant global attempt to coordinate place of taxation rules for cross‑border supplies of services and intangibles so that the final consumption of such supplies are effectively taxed on a destination basis. However,...

The predominant method for collecting delinquent real estate taxes in Massachusetts is the use of the “tax deed” as authorized by Chapter 60, Sections 53-54. Under the authorized procedures, each municipality's tax collector can execute and record a deed that transfers fee simple title to...

In today's world, the thrust to development is seen not only as a policy perspective but also as a national goal. 'Intellectual property' has come out as a critical variant of technology and the growth process ensuing thereon. Consistently being cited as an impetus to economic development and...

Congress has continually struggled with allowing employees a deduction for unreimbursed home office expenses. Perceptions about the legitimacy and necessity of such a deduction have resulted in what many may now view as arbitrary and inequitable tax policy. As millions of employees have been...

This contribution examines the generation-based support schemes for renewable energy sources. It investigates the design choices that Member States have made so far and the stance that the Commission has adopted on these choices. Moreover, it provides a taxonomy of different support schemes and...

Today’s record levels of economic inequality are infecting our future as the top 0.01% bequest vast wealth to their descendants. With the death of the Rule Against Perpetuities (RAP), this inequality has the potential to harden social class lines not just for a generation or two but forever....

Ethical-factor investing shall be defined as using ethics, such as an enterprise’s policies regarding social/economic/health/environmental justice, sustainability, climate change, or corporate governance, as a factor to determine whether to acquire, dispose of, or how to exercise ownership...