Over the years many proposals for global taxes – taxes levied on a world-wide basis – have been made. None has been … better world that global tax proponents presumably wish to achieve …

through which these countries are losing resources. This research paper analyzes the World Bank's Stolen Asset Recovery (STAR …

M&A play a major role in the materialization of globalization, but it is just one of several challenges that … globalization poses to international tax policy, all of which share two basic tensions that may have been present in the past, but … have been significantly exacerbated in importance by globalization: the revenue flight dilemma and the multinational …