This is a lesson for all countries contemplating corporate tax breaks even those without the misfortune of being led by a callow craven plutocrat this article has been published with the permission of project syndicate why tax cuts for the rich solve nothing. Journal of the australasian tax teachers association 2008 vol3 no2 some perspectives from the united states on the worldwide taxation vs territorial taxation debate j clifton fleming jr robert j peroni and stephen e shay i introduction worldwide taxation and territorial taxation are the major alternatives by which a. Eu digital tax proposal updating tax rules for the 21st century oxfam analysis and background 21 march 2018 the european commission has today presented proposals for new rules to tax the activity of businesses in the digital economy it proposes a short term solution to ensure large digital companies pay a minimum level. This blog by a tax professor is about tax reform and moving tax systems into the 21st century it focuses on tax system weaknesses critiques selected reform proposals and offers new ideas with an emphasis on federal california and multistate matters i define the digital economy fom the perspective of how people and businesses engage in
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