Are developments in the theory of taxation improving tax policies around the world? The optimal design of a tax system is a topic that has long fascinated economic theorists and flummoxed economic ...

Man pressing a button to restart national economy after crisis. Composite image between a hand photography and a 3D background. Modern monetary theory (MMT) has gone mainstream — sort of. Long ...

Forbes contributors publish independent expert analyses and insights. Carrie Brandon Elliot analyzes international tax issues. Routine activity theory explains tax evasion by looking at it as the ...

The discussion will focus on taxation and its ramifications for inequality in different aspects. The book of the same name - being a continuum through various branches of taxation history, economic ...

Tim Worstall is a senior fellow at the Adam Smith Institute in London and a contributor to Forbes. He is on Twitter. Updated October 27, 2014, 5:32 PM Tax inversions do not change the taxation of ...

Under the economic benefit income tax theory, an employee is taxed when the employee receives something other than cash that has a determinable, present economic value. The danger, in the nonqualified ...

We’re told Australia has a progressive tax system – the more you earn, the higher the rate. And that’s certainly the case for earnings from wages. An Australian on A$35,000 sacrifices 21 cents out of ...

I know something about this subject. Forty years ago, while working for New York Rep. Jack Kemp, I helped originate the Republican obsession with slashing taxes that came to be called “supply-side ...

Mankiw, N. Gregory, Matthew C. Weinzierl, and Danny Yagan. "Optimal Taxation in Theory and Practice." Journal of Economic Perspectives 23, no. 4 (Fall 2009): 147–174.