Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006.

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

The tax system profoundly affects countless aspects of private behavior. It is a powerful policy influence on the distribution of income and it is the one aspec

The debates about the what, who, and how of tax policy are at the core of politics, policy, and economics. The Economics of Tax Policy provides a straightforwar

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