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The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the d
Tax By Design
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Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characterist
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Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration
Tax Systems and Tax Reforms in New EU Member States
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Building on the work carried out in the 2004 Routledge book, Tax Systems and Tax Reforms in Europe, an international team of contributors now turn their attenti