Tag Archives: Tax

Are (Seemingly Uniform) Tax Policies Creating a Sense of Déjà Vu in the Retail Landscape? 

By | February 23, 2023

The dominance of large chains in the retail landscape is hard to ignore. Casual observation of every city in North America, large or small, often has an eerily similar configuration of clothing, convenience, food, and general-purpose vendors. As The Economist aptly pointed out, there is often “an overwhelming sense of déjà vu” when navigating a… Read More »

The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals

By | September 22, 2020

There has been growing attention among policymakers and the general public to the taxation of multinational corporations (MNCs) in recent years. This reflects widespread concern about the capacity of the international tax regime – which originated in the 1920s – to accommodate recent developments such as the growth of digital services across borders. In particular,… Read More »