TimesMachine is an exclusive benefit for home delivery and digital subscribers. About the Archive This is a digitized version of an article from The Times’s print archive, before the start of online ...

TimesMachine is an exclusive benefit for home delivery and digital subscribers. About the Archive This is a digitized version of an article from The Times’s print archive, before the start of online ...

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 ...

Forbes contributors publish independent expert analyses and insights. Robert Goulder covers developments in U.S. and international taxation. Kimberly Clausing: We need to distinguish between what's ...

The power to tax is the most ubiquitous of all government powers. It reaches directly or indirectly to all classes of people, all industries, all elements of society. Taxes always place at least some ...

Tax rules for the digital economy which are based on the principles of tax good governance can help promote growth and, among other benefits, deliver on the green and digital transitions. On this page ...

Provides a broad overview of how the Internal Revenue Code taxes corporations and compares it to other forms of doing business (i.e., proprietorships, partnerships, limited liability companies, and S ...

The EU Code of Conduct (business taxation) is an important instrument of the EU, which promotes fair tax competition, both within the EU and beyond. The original Code of Conduct was agreed by the EU ...

We construct a perfectly competitive model of two symmetric countries producing tradable commodities and a public consumption good. Destination- or origin-based taxes are levied on the consumption of ...

Deadweight loss occurs when taxes disrupt the balance of supply and demand. To find deadweight loss, assess the change in consumer and producer surplus post-tax. Minimize taxation impact by ...