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Automation and Income Inequality in a World of International Rivalry

The use of both industrial and service robots has been expanding rapidly during the past decade. There is little doubt that this is leading to… Read More ›

The Optimal Way to Resolve Tax Treaty Disputes: Litigation or Arbitration?

The latest 2017 Organisation for Economic Co-operation and Development (OECD) statistics on the resolution of tax treaty disputes, through the unique tax treaty resolution mechanism… Read More ›

Increasing Tax Compliance in India

Propping up compliance is the constant worry of tax authorities around the world. This concern is more pronounced for developing countries, such as India, that… Read More ›

On the Meaning of ‘Tax’

Classifying transactions as taxes can be problematic, particularly given the uncertainty surrounding the legal meaning of ‘tax’. While it is reasonably easy to identify a… Read More ›

Politics of Taxation in the Roman Empire

“If we have always considered the revenues as the sinews of the commonwealth…” (si vectigalia nervos esse rei publicae semper duximus…) (Cic. Manil. 17). It… Read More ›