This course is available on the LLM (extended part-time), LLM (full-time) and University of Pennsylvania Law School LLM Visiting Students. This course is available with permission as an outside option ...

The factors guiding recent tax reform efforts are different from those that influenced the debate in 1986, the last time the Internal Revenue Code received a major overhaul. The development of the ...

Given the many levels of taxation (federal, state and local) that most taxpayers are subject to, it is safe to say that tax laws are changing constantly. Some of these changes are minor (changing a ...

Tax rules for the digital economy which are based on the principles of tax good governance can help promote growth and, among other benefits, deliver on the green and digital transitions. On this page ...

Taxation is essential for governments to fund essential services, maintain infrastructure and drive development. Adam Smith's four canons of taxation—equity, certainty, convenience, and efficiency, as ...

Forbes contributors publish independent expert analyses and insights. Robert Goulder covers developments in U.S. and international taxation. Kimberly Clausing: We need to distinguish between what's ...