Search Results for: Critical Tax Theory

Tax law is political. This book highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax l

The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first to be systematically developed in several

This essay unscrambles gross misconceptions that have made rational debates about tax policies virtually impossible for decades.

The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation.

An economist examines the evolution of optimal tax analysis and its influence on tax policy design. Many things inform a country's choice of tax system, includi