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This book lays out what we know about the scale, history and impacts of tax abuse. From profit-shifting by multinational corporations to the exploitation of offshore tax havens. It …
It would be no exaggeration to say that the GST is one of the most important reforms in post-independent India. Its impact is multi-layered, ranging from tax behaviour to …
In Volume 31 of Advances in Taxation, the editor John Hasseldine includes studies from expert contributors to explore topics such as: firms’ domestic and foreign effective tax …
Evolutionary Tax Reform in Emerging Economies: an income-based approach provides one approach to tax reform in emerging economies. Conrad describes the context for tax reform in …
This open access book examines how civic organizations can influence tax policy and administration in ways that benefit ordinary citizens, through in-depth case studies from a wide …