Tax law is political. This book highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax l

The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation.

Critical theory emerged in the 1920s from the work of the Frankfurt School, the circle of German-Jewish academics who sought to diagnose -- and, if at all possi

An economist examines the evolution of optimal tax analysis and its influence on tax policy design. Many things inform a country's choice of tax system, includi

The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first to be systematically developed in several