However, the ten principles presented here apply to any tax system, whether national, state, county, or local. Because income taxes are more likely to violate these ten principles than taxes on other ...

Taxation is essential for governments to fund essential services, maintain infrastructure and drive development. Adam Smith's four canons of taxation—equity, certainty, convenience, and efficiency, as ...

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 ...

America needs tax reform. Correctly structured tax reform can make a large contribution to restoring prosperity, increasing job creation, and higher wages. It can make the tax system fairer and less ...

The module covers the structure, principles, rules and application of a selection of taxes from a multi-jurisdictional and comparative perspective. In particular, the module looks at the taxation of ...

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 ...

No matter how simple taxation laws are enacted in the beginning but they tend to turn into a cobweb of complexities over a period of time leading to legal, procedural complications and distortions.

Former Norman B. Ture Senior Fellow in the Economics of Fiscal Policy J.D. served as the Norman B. Ture Senior Fellow in Economics of Fiscal Policy Abstract: There is little dispute that the current ...

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 ...