Tax, Society & Culture

Every year I make this primer, an Introduction to Tax Policy Theory , available to my tax policy students (and otherwise send it whenever I...

I have posted a draft of a work in progress,  Taxing Income Where Value is Created , which is co-authored by  Laurens van Apeldoorn  (Leiden...

[Update: I understand that some find this post to be (1) making a causal claim that is (2) sexist or misses sexism as a main causal factor...

Nate Jensen recently published an op-ed of note, asking " Why Are Your State Tax Dollars Subsidizing Corporations? " Nate has stud...

A full house expected for today's event, but it's not too late to join us if you're in Montreal!

The latest edition of the Canadian Tax Journal [ gated ] has a nice article by Daria Crisan and Kenneth J McKenzie that documents Canada...

Today at McGill, Professor Kim Brooks will present her current work in progress as the final speaker of the 2017 tax policy colloquium at Mc...

On December 6, Prof. Laurens van Apeldoorn of the University of Leiden will present a working paper at McGill, hosted by the Centre for H...

Today, Ajay Mehrotra , Northwestern University and the American Bar Foundation, will present "The VAT Laggard: A Comparative History of...

On Monday November 6, Shirley Tillotson of Dalhousie University will present her new book,   Give and Take: The Citizen-Taxpayer and the Ri...

On Monday October 23, Amir Pichhadze , Lecturer at Deakin University, Australia, will present his work in progress, entitled "Canada’s ...

Delimatsis and Hoekman have posted National Tax Regulation, International Standards and the GATS: Argentina—Financial Services , of interest...

2017 marks the 100 th anniversary of Canada’s federal income tax. In commemoration of this milestone, a half-day symposium will be con...

Irene Burgers (University of Groningen - Faculty of Economics and Business) and   Irma Mosquera Valderrama (IBFD) recently posted Corpor...

2017 marks the centennial of Canada's federal income tax, so it is appropriate that this year’s tax policy colloquium at McGill Law wil...

If you are an IFA member or are attending IFA this fall, you can now download the full IFA 2017 Cahiers . The general report for Subject 1 o...

Kluwer law has recently published Tax Sovereignty in the BEPS Era , a collection of contributions I co-edited with Sergio Rocha, in which we...

Tsilly Dagan recently posted this  new paper on the limitations of normative tax analysis that constrains itself to the state. Here is the ...

The always excellent Peter Spiro has recently posted this new article on SSRN , of interest. Abstract: This Article examines internationa...

* September update: I've found some more information on Russia's program, which brings it closer to the global averages inst...