This first comprehensive study of the interaction between technology and taxation approaches the subject along four main avenues: insight and analysis gained fr

Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. A

In this previously unpublished manuscript, found in the Rothbard Archives, Rothbard deftly turns the tables on the supporters of big government and their mandat

This technical note is the first of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on the use