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 ...

TimesMachine is an exclusive benefit for home delivery and digital subscribers. About the Archive This is a digitized version of an article from The Times’s print archive, before the start of online ...

TimesMachine is an exclusive benefit for home delivery and digital subscribers. About the Archive This is a digitized version of an article from The Times’s print archive, before the start of online ...

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 ...

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 ...

Forbes contributors publish independent expert analyses and insights. Robert Goulder covers developments in U.S. and international taxation. Kimberly Clausing: We need to distinguish between what's ...

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 ...

On Sept. 27, 2017, the Trump administration and Republican congressional leaders issued a nine-page outline on tax reform titled a “Unified Framework for Fixing Our Broken Tax Code.” At the start of ...

Provides a broad overview of how the Internal Revenue Code taxes corporations and compares it to other forms of doing business (i.e., proprietorships, partnerships, limited liability companies, and S ...

We construct a perfectly competitive model of two symmetric countries producing tradable commodities and a public consumption good. Destination- or origin-based taxes are levied on the consumption of ...