This work examines tax policies and tax systems as they arise from democratic choices, set against the background of a market economy. Professors Hettich and Wi

The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global

Taxing behavior deemed "politically incorrect" has long been a convenient way for politicians to fund programs benefiting special interest groups, to the public

The fourth edition of a popular guide to the key issues in tax reform, discussing the current system and alternative proposals clearly and without a political a

Taxing behavior deemed "politically incorrect" has long been a convenient way for politicians to fund programs benefiting special interest groups, to the public