The factors guiding recent tax reform efforts are different from those that influenced the debate in 1986, the last time the Internal Revenue Code received a major overhaul. The development of the ...
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 ...
Learn about Ad Valorem Tax, including its definition, principle, types, and calculation. Discover the benefits and drawbacks ...
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 ...
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 ...
Critical analysis of source and residence principles under the Income Tax Act, 1961, covering Section 5, Section 9, treaties, POEM, and digital ...
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 ...