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This study explores how the tax design called the X tax could alleviate the complexities and avoidance opportunities plaguing the existing U.S. system for taxin

The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European

The rapid emergence of East Asia as an important geopolitical-economic entity has been one of the most visible and striking changes in the international economy

The authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income

In Imposing Standards, Martin Hearson shifts the focus of political rhetoric regarding international tax rules from tax havens and the Global North to the damag