Given the many levels of taxation (federal, state and local) that most taxpayers are subject to, it is safe to say that tax laws are changing constantly. Some of these changes are minor (changing a ...
Tax policy is often guided by simple rules of thumb. Sometimes, they are strikingly right. But sometimes they can be dangerously misleading. There is an adage, for example, that “an old tax is a good ...
The factors guiding recent tax reform efforts are different from those that influenced the debate in 1986, the last time the Internal Revenue Code received a major overhaul. The development of the ...
This course is available on the LLM (extended part-time), LLM (full-time) and University of Pennsylvania Law School LLM Visiting Students. This course is available with permission as an outside option ...
Tax rules for the digital economy which are based on the principles of tax good governance can help promote growth and, among other benefits, deliver on the green and digital transitions. On this page ...
Tax policy is often guided by simple rules of thumb. Sometimes, they are strikingly right. But sometimes they can be dangerously misleading. There is an adage, for example, that “an old tax is a good ...
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