IT is known to all who have examined the subject, that a hundred years ago or less the law-makers of England entertained very generally the same opinion in regard to the theory of local taxation which ...

Taxation is not just about the technicalities of tax law. The LSE Tax Research Hub is committed to understanding tax through the principles that underlie it. This approach includes studying how taxes ...

IMGCAP(1)]When was the last time you saw an auditorium, full of experts, get truly excited about tax theory? It happened at the last annual meeting of the American Economic Association. The early ...

Founded in 1907, NTA is the leading association of tax professionals dedicated to advancing understanding of the theory and practice of public finance. The National Tax Association is a nonpartisan, ...

As we celebrate the 246th birthday of our great country tomorrow, I thought I would explain current tax theory, the historical part that taxes played in the formation of our country, and regulatory ...

The intertemporal elasticity of investment for long-lived capital goods is nearly infinite. Consequently, investment prices should fully reflect temporary tax subsidies, regardless of the investment ...

An error has occurred. Please try again. With a The Portland Press Herald subscription, you can gift 5 articles each month. It looks like you do not have any active ...

Representatives from G-7 countries — including the United States, the United Kingdom, France and a few others — agreed over the weekend to back a minimum corporate tax rate of 15%. That would be a ...

Taxes rarely make the news, but hiring 87,000 new IRS employees is likely to affect you. The Inflation Reduction Act of 2022 (IRA 22) became law on Aug. 16. Inflation is worse than it has been in 40 ...