Corporate tax reform is in the air. Competitive pressures from globalization, as well as skyrocketing budget deficits, are forcing lawmakers to rethink how Amer

This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controvers

Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characterist

“The most important book on government policy that I’ve read in a long time.” —David Leonhardt, New York Times Even as they have become fabulously wealt

No government can be sustained without the ability to tax its citizens. The question then arises how can a nation do so in a way that's fair and equitable to ta