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 ...

Forbes contributors publish independent expert analyses and insights. I write about economic policy for the 21st century. "Don't tax you, don't tax me, tax the guy behind the tree" is one of those ...

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 ...

Politicians talk about “tax fairness,” but never about tax morality. That’s because their notion of a fair tax is really an immoral tax, for it is based on theft (some people taking money from other ...

The power to tax is the most ubiquitous of all government powers. It reaches directly or indirectly to all classes of people, all industries, all elements of society. Taxes always place at least some ...

Curtis Dubay, recognized as a leading expert on taxation issues, is a former research fellow in tax and economic policy. Abstract: The current tax code is an enormous burden on the economy, preventing ...