56:
3947:
3961:
1664:
1652:
2751:
2181:
program is offered by only a number of countries. These include: United States, Australia, Canada, Hong Kong, Japan, Philippines, Singapore and the United
Kingdom. The courses vary in duration of years, curriculum and whether or not further training is required, depending on which country the program
2015:
Tax law is part of public law. It covers the application of existing tax laws on individuals, entities and corporations, in areas where tax revenue is derived or levied, e.g. income tax, estate tax, business tax, employment/payroll tax, property tax, gift tax and exports/imports tax. There have been
34:
is the primary statutory basis of federal tax law in the United States. The Code of
Federal Regulations is the Treasury Department's regulatory interpretation of the federal tax laws passed by Congress, which carry the weight of law if the interpretation is reasonable. Tax treaties and case law in
2096:
Tax law education is a specialisation of accountants, tax agents, and lawyers. Accountants are required by either CPA Australia to complete a course in law of taxation and law of financial services. There is a legal obligation to complete taxation law and commercial law for registration as a tax
2194:
Overall, legal education, across
African countries, starts at the university level as an undergraduate course although a few universities have promulgated a law degree as a graduate program "akin to … in the United States, Canada, and India."
2011:
in a legal context. The rates and merits of the various taxes, imposed by the authorities, are attained via the political process inherent in these bodies of power, and not directly attributable to the actual domain of tax law itself.
2210:
or greater in order to become practitioners of the law. Some law institutions offer tracks to a Master of
Philosophy (M.Phil.), a Doctor of Philosophy degree (Ph.D.), or a Doctor of Laws degree (LL.D.) with emphasis on tax law.
1000:
2201:
Graduates earn an undergraduate law degree, viz. the
Bachelor of Laws (LL.B.), via a four-year program (as in Malawi, Kenya, Zambia, and most of South African law universities). Subsequently, graduates with the
2006:
is an area of legal study in which public or sanctioned authorities, such as federal, state and municipal governments (as in the case of the US) use a body of rules and procedures (laws) to assess and collect
27:
2140:
JD graduates may then enroll in a Master of Laws in
Taxation (LL.M.), a one-year program. Other concentrations available to students include: estate planning or business taxation.
2097:
agent with the Tax
Practitioner's Board. Law students are not typically required to complete a unit in tax law, but may opt to take it as an elective in Australian universities.
2020:
is a better way to engage in large-scale redistribution than tax law because it does not necessitate legislation and can be more efficient, given the complexities of tax law.
2175:
Law School
Admission Test (LSAT) - Required for law school admission in United States, Canada and a growing number of countries. J.D. (Juris Doctor) or First degree in law.
2127:
At this level, law students can take more specialized courses in taxation, such as "limited partnerships and income taxes, business liquidations and acquisitions."
2040:
Taxes are generally complex and can be viewed as benefitting high income earners more than they do to lower income earners (in the payment of relatively less tax).
1960:
2523:
2198:
In most
African countries, a law degree does not necessarily qualify one to practice as a lawyer. Further post-graduate practical training is required.
2286:
1986:
1346:
2056:
versus labor income, in which investors generally pay less tax on investment income vs workers who proportionally pay more on their wages.
2130:
Upon completion, the law students graduate with a Juris Doctor (J.D.) degree—which is sufficient for admission to an LL.M. in
Taxation.
2111:
completion of a bachelor's degree - students contemplating tax law might have to consider majoring in economics, accounting or finance.
1203:
3928:
1068:
1063:
504:
2302:
2260:
2076:
Tax systems without sound establishments and competent administration to run and manage them can be burdensome and inefficient.
1759:
1417:
1010:
231:
499:
2073:
Taxes in developing economies can be hard to standardize since most workers work in small, and often unregulated enterprises.
2049:
Taxes can curb economic growth through inefficiency, e.g. corporate taxes/hurdles that could impede smaller entities to grow.
1617:
798:
2672:
2339:
1819:
1492:
2705:
1879:
1694:
1557:
680:
192:
3354:
2912:
2811:
2575:
1979:
1018:
766:
2191:
Most African countries use the British legal education curriculum in their law educational system to train lawyers.
3468:
3337:
2728:
483:
4011:
3923:
3270:
3171:
665:
261:
3430:
3064:
2369:
2314:
2046:
Taxes can produce poor desired outcomes (lower productivity and provide less incentive for businesses to grow).
1955:
1944:
1929:
1622:
1341:
2783:
2270:
1934:
1627:
586:
55:
3590:
3069:
1972:
1710:
1325:
616:
3585:
2344:
1889:
1859:
1567:
1537:
3560:
3059:
948:
420:
3643:
995:
573:
530:
381:
236:
85:
2124:
In law school, the students take foundational courses from "constitutional law to civil procedures."
3438:
3420:
2755:
2557:
2228:
2214:
A list of tax faculty ranked by publication downloads is maintained by Paul Caron at TaxProf Blog.
2063:
which is primarily intended to promote environmentally friendly activities via economic incentives.
1904:
1587:
1005:
489:
3772:
3813:
3600:
3089:
3074:
2501:
2386:
1919:
1864:
1602:
1542:
1053:
1048:
670:
551:
202:
35:
U.S. Tax Court and other federal courts constitute the remainder of tax law in the United States.
3868:
3853:
2319:
1839:
1749:
1744:
1687:
1512:
1397:
1392:
988:
567:
386:
3972:
3565:
3243:
3054:
2381:
2245:
1909:
1844:
1814:
1799:
1739:
1729:
1592:
1517:
1482:
1467:
1387:
1377:
621:
541:
536:
457:
31:
3693:
3039:
2354:
2324:
2255:
2233:
2028:
Primary taxation issues differ among various countries, although similarities might exist.
1924:
1874:
1774:
1612:
1577:
1552:
1432:
1412:
579:
256:
117:
8:
4006:
3848:
2988:
2905:
2471:
2334:
1939:
1854:
1804:
1789:
1779:
1769:
1734:
1724:
1719:
1632:
1532:
1527:
1472:
1457:
1447:
1442:
1437:
1382:
1372:
1367:
1351:
1221:
1167:
970:
478:
2601:
3663:
3322:
3176:
3161:
3139:
2883:
2863:
2816:
2806:
2645:
2359:
2349:
2329:
2250:
1914:
1899:
1894:
1869:
1824:
1794:
1784:
1764:
1754:
1607:
1597:
1582:
1572:
1547:
1497:
1462:
1452:
1422:
1407:
1402:
1257:
1172:
960:
924:
845:
724:
442:
80:
3648:
3570:
3408:
3151:
3146:
3099:
3024:
3018:
2858:
2776:
2649:
2292:
2282:
2162:(LL.M) program, as is seen in Canada, United Kingdom, Australia, and the Netherlands.
1849:
1834:
1829:
1809:
1680:
1522:
1507:
1502:
1477:
1427:
1227:
938:
890:
830:
746:
687:
399:
366:
172:
4001:
3653:
3620:
3119:
2983:
2978:
2943:
2635:
2297:
2265:
2203:
1884:
1562:
1487:
1093:
1058:
1038:
850:
818:
692:
546:
297:
3902:
3875:
3863:
3843:
3777:
3755:
3735:
3730:
3710:
3575:
3555:
3550:
3453:
3413:
3124:
3049:
2973:
2958:
2878:
1656:
1272:
1130:
1125:
860:
823:
734:
699:
601:
525:
361:
321:
287:
197:
187:
182:
177:
95:
20:
3979:
3787:
3705:
3294:
3260:
3211:
3196:
2968:
2873:
2853:
2843:
2364:
2207:
2159:
1215:
1187:
1162:
1023:
865:
660:
596:
494:
432:
336:
331:
314:
292:
2052:
Taxation can be viewed as disproportionate, as in the case of the taxation of
3995:
3833:
3792:
3678:
3658:
3630:
3580:
3545:
3519:
3514:
3507:
3458:
3398:
3238:
3228:
3186:
3109:
3104:
3034:
2993:
2917:
2403:
2398:
1287:
955:
880:
771:
704:
638:
606:
473:
415:
376:
356:
326:
241:
162:
157:
132:
122:
64:
3965:
3715:
3683:
3638:
3376:
3371:
3342:
3255:
3233:
3201:
3134:
3114:
3008:
2948:
2938:
2890:
2848:
2826:
2769:
2427:
2053:
2017:
1668:
1182:
965:
934:
905:
885:
776:
761:
741:
655:
650:
452:
246:
2426:
Houtte & McLure, Baron Jean M.J. van & Charles E. (13 June 2011).
215:
3887:
3828:
3818:
3615:
3610:
3448:
3349:
3265:
3224:
3191:
3156:
3079:
3003:
2953:
2868:
1177:
915:
875:
793:
729:
675:
611:
437:
427:
371:
251:
152:
147:
105:
90:
19:"Tax code" redirects here. For the alphanumeric code used in the UK, see
2037:
Taxes can fail to raise sufficient revenue to cover government spending.
26:
3951:
3880:
3760:
3698:
3443:
3364:
3359:
3317:
3299:
3287:
3248:
3094:
3084:
3044:
3029:
3013:
2963:
2900:
2895:
2043:
Tax evasion and avoidance occur, leading to reduced government revenue.
1282:
1252:
1135:
1120:
1043:
975:
943:
895:
870:
855:
756:
751:
719:
645:
351:
346:
167:
127:
73:
2524:"Why American Workers Pay Twice as Much in Taxes as Wealthy Investors"
3858:
3823:
3765:
3740:
3605:
3502:
3490:
3475:
3463:
3391:
3309:
3282:
3166:
1115:
1033:
1028:
714:
709:
520:
447:
137:
3946:
2640:
2623:
2472:"Broadening Consumer Law: Competition, Protection, and Distribution"
2082:
Tax systems tend to have the rich bear a heavier burden of taxation.
3907:
3892:
3595:
3480:
3277:
2821:
2059:
Taxes can remain questionable in achieving desired goals, such the
1277:
1245:
929:
919:
840:
835:
808:
781:
591:
341:
282:
277:
110:
2079:
Tax systems without reliable data are hard to regulate and change.
3797:
3745:
3725:
3673:
3485:
3403:
3219:
3129:
2706:"Legal Education in Africa: What Type of Lawyer Does Africa Need"
1088:
910:
813:
803:
142:
3897:
3750:
3495:
3386:
3381:
3327:
2998:
2750:
2060:
1651:
1297:
1108:
1103:
1098:
900:
788:
2500:
Krupkin & Gale, Aaron and William G. (29 September 2016).
2452:
3838:
3782:
3688:
3529:
3332:
2831:
1312:
1307:
1302:
1292:
1267:
1262:
1209:
1081:
3720:
3668:
3524:
2922:
2838:
2792:
2673:"Tax Lawyer: Educational Requirements and Career Summary"
2556:
Block & McBride, David & William (27 June 2012).
2172:
A bachelor's degree - required for entry into law school.
2008:
47:
2576:"Ecotax championed, contested and still marginal in EU"
2761:
2540:
2716:(4): 919 to 928 – via Scholarly Commons (2016).
1012:
European Union Common Consolidated Corporate Tax Base
2555:
2545:. Elsevier Science B. V. pp. 1425, Chapter 22.
2425:
2541:SLEMROD & YITZHAKI, JOEL & SHLOMO (2002).
2499:
3993:
2147:
2777:
2624:"Taxation Challenges in Developing Countries"
2558:"Why Capital Gains are taxed at a Lower Rate"
2114:sitting for Law School Admission Test (LSAT).
1980:
1688:
2599:
2217:
2784:
2770:
2287:Taxation in the People's Republic of China
1987:
1973:
1695:
1681:
2639:
2521:
1204:Institute on Taxation and Economic Policy
3929:History of the American legal profession
2621:
25:
2469:
2303:Taxation in the Palestinian territories
2166:
2100:
2067:
3994:
2261:Taxation in the British Virgin Islands
2031:
2765:
2726:
2699:
2697:
2695:
2693:
2667:
2665:
2663:
2661:
2659:
2628:Asia & the Pacific Policy Studies
2622:Carnahan, Michael (28 January 2015).
2617:
2615:
2602:"Tax Policy for Developing Countries"
2600:Tanzi & Zee, Vito & Howell.
2595:
2593:
2591:
2589:
2522:Steverman, Ben (12 September 2017).
2517:
2515:
2495:
2493:
2491:
2489:
2421:
2419:
2152:
2703:
2340:Taxation in the Republic of Ireland
13:
2690:
2656:
2612:
2134:
14:
4023:
2913:Restitution and unjust enrichment
2743:
2586:
2512:
2486:
2453:"Tax Law - Guide to Taxation Law"
2416:
2105:
1019:Global minimum corporate tax rate
3960:
3959:
3945:
2749:
2727:Caron, Paul (January 28, 2016).
1662:
1650:
484:Base erosion and profit shifting
54:
3924:History of the legal profession
2720:
2023:
262:Optimal capital income taxation
2568:
2549:
2534:
2463:
2445:
2370:Taxation in the United Kingdom
2315:Taxation in the European Union
1956:List of countries by tax rates
1342:List of countries by tax rates
1:
2729:"SSRN Tax Professor Rankings"
2409:
2271:Taxation in the United States
2148:Pertaining to other countries
2118:
767:Natural resources consumption
2543:Handbook of Public Economics
2470:Van Loo, Rory (2019-11-01).
2186:
2091:
2086:
1961:Tax revenue as % of GDP
617:United States as a tax haven
7:
2606:International Monetary Fund
2392:
2345:Taxation in the Netherlands
10:
4028:
3591:International legal theory
3070:International slavery laws
3065:International human rights
3060:International criminal law
2502:"Major tax issues in 2017"
531:Offshore financial centres
421:Repatriation tax avoidance
18:
3939:
3916:
3806:
3644:Administration of justice
3629:
3538:
3429:
3308:
3210:
2931:
2799:
2158:JD graduates enroll in a
996:Financial transaction tax
86:Property tax equalization
3421:Basic structure doctrine
3271:Natural and legal rights
3152:Public international law
2229:Taxation in South Africa
2218:Taxation by jurisdiction
1347:Tax revenue to GDP ratio
1006:Currency transaction tax
587:Liechtenstein tax affair
3601:Principle of typicality
3075:International trade law
2791:
2432:Encyclopædia Britannica
2387:Taxation in New Zealand
1054:Permanent establishment
1049:Exchange of Information
552:Financial Secrecy Index
203:Medical savings account
4012:Taxation-related lists
2457:HG.org Legal Resources
2320:Taxation in Azerbaijan
1760:British Virgin Islands
949:Vehicle miles traveled
568:Ireland as a tax haven
382:Private tax collection
36:
3596:Principle of legality
3355:Delegated legislation
3055:Intellectual property
2506:Brookings Institution
2476:Notre Dame Law Review
2382:Taxation in Australia
2246:Taxation in Argentina
2179:The Juris Doctor (JD)
622:Panama as a tax haven
574:Ireland v. Commission
542:Conduit and sink OFCs
537:Offshore magic circle
458:Unreported employment
32:Internal Revenue Code
29:
3814:Barristers' chambers
3756:Legal representation
3694:Justice of the peace
3040:Financial regulation
2758:at Wikimedia Commons
2355:Taxation in Portugal
2325:Taxation in Bulgaria
2256:Taxation in Colombia
2234:Taxation in Tanzania
2167:General requirements
2101:Pertaining to the US
2068:Developing countries
2016:some arguments that
1618:United Arab Emirates
1360:Individual Countries
1069:Foreign revenue rule
861:Inheritance (estate)
580:Leprechaun economics
3849:Election commission
3561:Expressive function
3090:Landlord–tenant law
2989:Consumer protection
2710:McGeorge Law Review
2704:Manteaw, Samuel O.
2582:. 7 September 2019.
2335:Taxation in Germany
2032:Developed countries
1711:Taxation by country
1657:Business portal
1352:Tax rates in Europe
1222:Tax Justice Network
1168:Dhammika Dharmapala
671:Airport improvement
479:Transfer mispricing
270:Distribution of Tax
42:Part of a series on
3807:Legal institutions
3674:Lawsuit/Litigation
3664:Dispute resolution
3469:Catholic canon law
3177:State of emergency
3140:Will and testament
2864:Law of obligations
2817:Constitutional law
2807:Administrative law
2562:The Tax Foundation
2360:Taxation in Russia
2350:Taxation in Poland
2330:Taxation in France
2251:Taxation in Canada
1258:Eight per thousand
1173:James R. Hines Jr.
1064:European Union FTT
81:Government revenue
37:
3989:
3988:
3649:Constitutionalism
3571:Law and economics
3409:Act of parliament
3147:Product liability
3100:Legal archaeology
3025:Environmental law
3019:Entertainment law
2859:International law
2754:Media related to
2293:Taxation in India
2283:Taxation in China
2206:seek to earn the
1997:
1996:
1705:
1704:
1640:
1639:
1236:
1235:
1228:Tax Policy Center
971:Negative (income)
747:Environmental tax
629:
628:
547:Financial centres
367:Tax investigation
305:
304:
173:Tax harmonization
4019:
3964:
3963:
3962:
3950:
3949:
3773:Question of fact
3654:Criminal justice
2984:Construction law
2979:Conflict of laws
2944:Agricultural law
2786:
2779:
2772:
2763:
2762:
2753:
2737:
2736:
2724:
2718:
2717:
2701:
2688:
2687:
2685:
2683:
2669:
2654:
2653:
2643:
2619:
2610:
2609:
2597:
2584:
2583:
2572:
2566:
2565:
2553:
2547:
2546:
2538:
2532:
2531:
2519:
2510:
2509:
2497:
2484:
2483:
2467:
2461:
2460:
2449:
2443:
2442:
2440:
2438:
2423:
2298:Taxation in Iran
2266:Taxation in Peru
2204:Bachelor of Laws
1989:
1982:
1975:
1707:
1706:
1697:
1690:
1683:
1669:Money portal
1667:
1666:
1665:
1655:
1654:
1331:
1330:
1152:
1151:
1059:Transfer pricing
1039:Tax equalization
1013:
956:Corporate profit
592:Luxembourg Leaks
526:Corporate havens
405:
404:
221:
220:
58:
39:
38:
4027:
4026:
4022:
4021:
4020:
4018:
4017:
4016:
3992:
3991:
3990:
3985:
3958:
3944:
3935:
3912:
3903:Political party
3876:Legal education
3864:Law enforcement
3844:Court of equity
3802:
3778:Question of law
3731:Practice of law
3711:Judicial review
3625:
3576:Legal formalism
3556:Comparative law
3551:Contract theory
3534:
3454:Legal pluralism
3425:
3414:Act of Congress
3338:Executive order
3304:
3206:
3125:Nationality law
3050:Immigration law
2974:Competition law
2927:
2795:
2790:
2746:
2741:
2740:
2725:
2721:
2702:
2691:
2681:
2679:
2671:
2670:
2657:
2641:10.1002/app5.70
2620:
2613:
2598:
2587:
2574:
2573:
2569:
2554:
2550:
2539:
2535:
2520:
2513:
2498:
2487:
2468:
2464:
2451:
2450:
2446:
2436:
2434:
2424:
2417:
2412:
2395:
2220:
2189:
2169:
2155:
2153:Post law school
2150:
2137:
2135:Post law school
2121:
2108:
2103:
2094:
2089:
2070:
2034:
2026:
1993:
1701:
1663:
1661:
1649:
1642:
1641:
1328:
1318:
1317:
1273:Fiscus Judaicus
1248:
1238:
1237:
1196:Advocacy groups
1149:
1141:
1140:
1131:Trade agreement
1126:Free-trade zone
1084:
1074:
1073:
1011:
991:
981:
980:
641:
631:
630:
602:Paradise Papers
443:Debtors' prison
402:
392:
391:
362:Tax preparation
322:Revenue service
317:
307:
306:
218:
208:
207:
188:Double taxation
183:Tax withholding
178:Tax competition
96:Non-tax revenue
76:
24:
21:Tax code (PAYE)
17:
12:
11:
5:
4025:
4015:
4014:
4009:
4004:
3987:
3986:
3984:
3983:
3976:
3969:
3955:
3952:Law portal
3940:
3937:
3936:
3934:
3933:
3932:
3931:
3920:
3918:
3914:
3913:
3911:
3910:
3905:
3900:
3895:
3890:
3885:
3884:
3883:
3873:
3872:
3871:
3861:
3856:
3851:
3846:
3841:
3836:
3831:
3826:
3821:
3816:
3810:
3808:
3804:
3803:
3801:
3800:
3795:
3790:
3788:Trial advocacy
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3318:Ballot measure
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3306:
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3302:
3297:
3295:Legal treatise
3292:
3291:
3290:
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3275:
3274:
3273:
3263:
3261:Letters patent
3258:
3253:
3252:
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3241:
3236:
3231:
3222:
3216:
3214:
3212:Sources of law
3208:
3207:
3205:
3204:
3199:
3197:Unenforced law
3194:
3189:
3184:
3179:
3174:
3169:
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2969:Commercial law
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2745:
2744:External links
2742:
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2611:
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2365:Taxes in Spain
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2208:Master of Laws
2188:
2185:
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2183:
2176:
2173:
2168:
2165:
2164:
2163:
2160:Master of Laws
2154:
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2141:
2136:
2133:
2132:
2131:
2128:
2125:
2120:
2117:
2116:
2115:
2112:
2107:
2106:Pre-requisites
2104:
2102:
2099:
2093:
2090:
2088:
2085:
2084:
2083:
2080:
2077:
2074:
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1995:
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1984:
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1945:European Union
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1930:United Kingdom
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1620:
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1233:
1232:
1231:
1225:
1219:
1216:Tax Foundation
1213:
1207:
1198:
1197:
1193:
1192:
1191:
1190:
1188:Gabriel Zucman
1185:
1180:
1175:
1170:
1165:
1163:Mihir A. Desai
1157:
1156:
1150:
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1123:
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1072:
1071:
1066:
1061:
1056:
1051:
1046:
1041:
1036:
1031:
1026:
1024:Robin Hood tax
1021:
1016:
1008:
1003:
998:
992:
987:
986:
983:
982:
979:
978:
973:
968:
963:
961:Excess profits
958:
953:
952:
951:
946:
941:
932:
927:
913:
908:
903:
898:
893:
888:
883:
878:
873:
868:
863:
858:
853:
848:
846:Gross receipts
843:
838:
833:
828:
827:
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811:
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801:
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642:
637:
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633:
632:
627:
626:
625:
624:
619:
614:
609:
604:
599:
597:Offshore Leaks
594:
589:
584:
583:
582:
577:
562:
561:
560:Major examples
557:
556:
555:
554:
549:
544:
539:
534:
528:
523:
515:
514:
510:
509:
508:
507:
502:
497:
495:Dutch Sandwich
492:
487:
481:
476:
468:
467:
463:
462:
461:
460:
455:
450:
445:
440:
435:
433:Tax resistance
430:
425:
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423:
410:
409:
403:
398:
397:
394:
393:
390:
389:
384:
379:
374:
369:
364:
359:
354:
349:
344:
339:
337:Taxable income
334:
332:Tax assessment
329:
324:
318:
313:
312:
309:
308:
303:
302:
301:
300:
295:
290:
285:
280:
272:
271:
267:
266:
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264:
259:
254:
249:
244:
239:
234:
226:
225:
224:General Theory
219:
214:
213:
210:
209:
206:
205:
200:
195:
193:Representation
190:
185:
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170:
165:
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115:
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98:
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60:
59:
51:
50:
44:
43:
15:
9:
6:
4:
3:
2:
4024:
4013:
4010:
4008:
4005:
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4000:
3999:
3997:
3982:
3981:
3977:
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3974:
3970:
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3860:
3857:
3855:
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3845:
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3840:
3837:
3835:
3834:Civil society
3832:
3830:
3827:
3825:
3822:
3820:
3817:
3815:
3812:
3811:
3809:
3805:
3799:
3796:
3794:
3793:Trier of fact
3791:
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3781:
3779:
3776:
3774:
3771:
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3764:
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3719:
3717:
3714:
3712:
3709:
3707:
3704:
3700:
3697:
3695:
3692:
3691:
3690:
3687:
3685:
3682:
3680:
3679:Legal opinion
3677:
3675:
3672:
3670:
3667:
3665:
3662:
3660:
3659:Court-martial
3657:
3655:
3652:
3650:
3647:
3645:
3642:
3640:
3637:
3636:
3634:
3632:
3631:Jurisprudence
3628:
3622:
3619:
3617:
3614:
3612:
3609:
3607:
3604:
3602:
3599:
3597:
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3552:
3549:
3547:
3544:
3543:
3541:
3537:
3531:
3528:
3526:
3523:
3521:
3520:Statutory law
3518:
3516:
3515:Socialist law
3513:
3509:
3508:Byzantine law
3506:
3505:
3504:
3501:
3497:
3494:
3492:
3489:
3487:
3484:
3482:
3479:
3477:
3474:
3470:
3467:
3466:
3465:
3462:
3461:
3460:
3459:Religious law
3457:
3455:
3452:
3450:
3447:
3445:
3442:
3440:
3437:
3436:
3434:
3432:
3431:Legal systems
3428:
3422:
3419:
3415:
3412:
3410:
3407:
3405:
3402:
3401:
3400:
3399:Statutory law
3397:
3393:
3390:
3389:
3388:
3385:
3383:
3380:
3378:
3375:
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3370:
3366:
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3336:
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3331:
3330:
3329:
3326:
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3321:
3319:
3316:
3315:
3313:
3311:
3307:
3301:
3298:
3296:
3293:
3289:
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3259:
3257:
3254:
3250:
3247:
3246:
3245:
3242:
3240:
3237:
3235:
3232:
3230:
3229:Statutory law
3226:
3223:
3221:
3218:
3217:
3215:
3213:
3209:
3203:
3200:
3198:
3195:
3193:
3190:
3188:
3187:Transport law
3185:
3183:
3180:
3178:
3175:
3173:
3170:
3168:
3165:
3163:
3160:
3158:
3155:
3153:
3150:
3148:
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3141:
3138:
3136:
3133:
3132:
3131:
3128:
3126:
3123:
3121:
3118:
3116:
3113:
3111:
3108:
3106:
3105:Legal fiction
3103:
3101:
3098:
3096:
3093:
3091:
3088:
3086:
3083:
3081:
3078:
3076:
3073:
3071:
3068:
3066:
3063:
3061:
3058:
3056:
3053:
3051:
3048:
3046:
3043:
3041:
3038:
3036:
3035:Financial law
3033:
3031:
3028:
3026:
3023:
3020:
3017:
3015:
3012:
3010:
3007:
3005:
3002:
3000:
2997:
2995:
2994:Corporate law
2992:
2990:
2987:
2985:
2982:
2980:
2977:
2975:
2972:
2970:
2967:
2965:
2962:
2960:
2957:
2955:
2952:
2950:
2947:
2945:
2942:
2940:
2937:
2936:
2934:
2930:
2924:
2921:
2919:
2918:Statutory law
2916:
2914:
2911:
2907:
2904:
2903:
2902:
2899:
2897:
2894:
2892:
2889:
2885:
2882:
2880:
2877:
2876:
2875:
2872:
2870:
2867:
2865:
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2860:
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2847:
2845:
2842:
2840:
2837:
2833:
2830:
2829:
2828:
2825:
2823:
2820:
2818:
2815:
2813:
2810:
2808:
2805:
2804:
2802:
2800:Core subjects
2798:
2794:
2787:
2782:
2780:
2775:
2773:
2768:
2767:
2764:
2757:
2752:
2748:
2747:
2734:
2730:
2723:
2715:
2711:
2707:
2700:
2698:
2696:
2694:
2678:
2674:
2668:
2666:
2664:
2662:
2660:
2651:
2647:
2642:
2637:
2633:
2629:
2625:
2618:
2616:
2607:
2603:
2596:
2594:
2592:
2590:
2581:
2577:
2571:
2563:
2559:
2552:
2544:
2537:
2529:
2525:
2518:
2516:
2507:
2503:
2496:
2494:
2492:
2490:
2481:
2477:
2473:
2466:
2458:
2454:
2448:
2433:
2429:
2422:
2420:
2415:
2405:
2404:Corporate tax
2402:
2400:
2399:Corporate law
2397:
2396:
2388:
2385:
2383:
2380:
2379:
2375:
2374:
2371:
2368:
2366:
2363:
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2328:
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2323:
2321:
2318:
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2301:
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2262:
2259:
2257:
2254:
2252:
2249:
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2244:
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2239:
2238:
2235:
2232:
2230:
2227:
2226:
2222:
2221:
2215:
2212:
2209:
2205:
2199:
2196:
2192:
2180:
2177:
2174:
2171:
2170:
2161:
2157:
2156:
2143:The Bar exam.
2142:
2139:
2138:
2129:
2126:
2123:
2122:
2113:
2110:
2109:
2098:
2081:
2078:
2075:
2072:
2071:
2062:
2058:
2055:
2054:capital gains
2051:
2048:
2045:
2042:
2039:
2036:
2035:
2029:
2021:
2019:
2013:
2010:
2005:
2001:
1990:
1985:
1983:
1978:
1976:
1971:
1970:
1968:
1967:
1962:
1959:
1957:
1954:
1953:
1952:
1951:
1946:
1943:
1941:
1938:
1936:
1935:United States
1933:
1931:
1928:
1926:
1923:
1921:
1918:
1916:
1913:
1911:
1908:
1906:
1903:
1901:
1898:
1896:
1893:
1891:
1888:
1886:
1883:
1881:
1878:
1876:
1873:
1871:
1868:
1866:
1863:
1861:
1858:
1856:
1853:
1851:
1848:
1846:
1843:
1841:
1838:
1836:
1833:
1831:
1828:
1826:
1823:
1821:
1818:
1816:
1813:
1811:
1808:
1806:
1803:
1801:
1798:
1796:
1793:
1791:
1788:
1786:
1783:
1781:
1778:
1776:
1773:
1771:
1768:
1766:
1763:
1761:
1758:
1756:
1753:
1751:
1748:
1746:
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1741:
1738:
1736:
1733:
1731:
1728:
1726:
1723:
1721:
1718:
1717:
1716:
1715:
1712:
1709:
1708:
1698:
1693:
1691:
1686:
1684:
1679:
1678:
1676:
1675:
1670:
1660:
1658:
1653:
1648:
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1628:United States
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1334:All Countries
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1288:Tolerance tax
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989:International
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891:Resource rent
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688:Capital gains
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607:Panama Papers
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474:Tax inversion
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416:Tax avoidance
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400:Noncompliance
396:
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388:
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377:Tax collector
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357:Tax residence
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327:Revenue stamp
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242:Tax incidence
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237:Excess burden
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176:
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163:Tax incentive
161:
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158:Tax advantage
156:
154:
151:
149:
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141:
139:
136:
134:
131:
129:
126:
124:
121:
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118:Tax threshold
116:
112:
109:
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102:
99:
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94:
92:
89:
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84:
82:
79:
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75:
70:
69:
66:
65:fiscal policy
63:An aspect of
62:
61:
57:
53:
52:
49:
46:
45:
41:
40:
33:
28:
22:
3978:
3971:
3957:
3943:
3716:Jurisdiction
3684:Legal remedy
3639:Adjudication
3539:Legal theory
3377:Ratification
3372:Promulgation
3343:Proclamation
3323:Codification
3256:Human rights
3244:Divine right
3234:Constitution
3202:Women in law
3181:
3120:Military law
3115:Marriage law
3110:Maritime law
3009:Election law
2949:Aviation law
2939:Abortion law
2891:Property law
2827:Criminal law
2733:TaxProf Blog
2732:
2722:
2713:
2709:
2682:14 September
2680:. Retrieved
2676:
2631:
2627:
2605:
2579:
2570:
2561:
2551:
2542:
2536:
2527:
2505:
2479:
2475:
2465:
2456:
2447:
2435:. Retrieved
2431:
2213:
2200:
2197:
2193:
2190:
2178:
2095:
2027:
2024:Major issues
2018:consumer law
2014:
2003:
1999:
1998:
1905:South Africa
1588:South Africa
1183:Joel Slemrod
851:Hypothecated
819:Sugary drink
693:Expatriation
572:
490:Double Irish
453:Black market
298:Proportional
247:Laffer curve
232:Price effect
100:
3888:Legislature
3819:Bureaucracy
3616:Rule of man
3611:Rule of law
3586:Libertarian
3449:Chinese law
3350:Legislation
3300:Regulations
3288:Law reports
3266:Natural law
3162:Reparations
3157:Refugee law
3080:Jurimetrics
3021:(Media law)
2959:Banking law
2954:Amnesty law
2932:Disciplines
2869:Private law
2634:: 169–182.
2004:revenue law
1920:Switzerland
1890:Philippines
1865:New Zealand
1860:Netherlands
1603:Switzerland
1568:Philippines
1543:New Zealand
1538:Netherlands
1178:Ronen Palan
916:User charge
735:Value-added
700:Consumption
612:Swiss Leaks
500:Single Malt
438:Tax shelter
428:Tax evasion
387:Tax farming
372:Tax shelter
288:Progressive
252:Optimal tax
153:Tax amnesty
148:Tax holiday
106:Tax bracket
91:Tax revenue
16:Area of law
4007:Public law
3996:Categories
3881:Law school
3761:Prosecutor
3699:Magistrate
3486:Jewish law
3444:Common law
3365:Rulemaking
3360:Regulation
3310:Law making
3249:Divine law
3225:Legal code
3172:Sports law
3095:Law of war
3045:Health law
3030:Family law
3014:Energy law
2964:Bankruptcy
2901:Punishment
2896:Public law
2410:References
2119:Law school
1840:Kazakhstan
1750:Bangladesh
1745:Azerbaijan
1513:Kazakhstan
1398:Bangladesh
1393:Azerbaijan
1326:By country
1283:Temple tax
1253:Church tax
1136:ATA Carnet
1121:Free trade
1116:Tariff war
1044:Tax treaty
925:Congestion
866:Land value
757:Eco-tariff
725:Television
681:Solidarity
661:Ad valorem
521:Tax havens
352:Tax shield
347:Tax refund
315:Collection
293:Regressive
168:Tax reform
3859:Judiciary
3854:Executive
3829:The bench
3766:Solicitor
3741:Barrister
3621:Sociology
3606:Pseudolaw
3546:Anarchist
3503:Roman law
3491:Parsi law
3476:Hindu law
3464:Canon law
3439:Civil law
3392:Concordat
3283:Precedent
3192:Trust law
3167:Space law
3004:Drugs law
2874:Procedure
2812:Civil law
2677:Study.com
2650:154105543
2580:France 24
2528:Bloomberg
2482:(1): 211.
2437:6 October
2428:"Tax law"
2187:In Africa
2092:Australia
2087:Education
1910:Sri Lanka
1880:Palestine
1845:Lithuania
1815:Indonesia
1800:Hong Kong
1740:Australia
1730:Argentina
1593:Sri Lanka
1558:Palestine
1518:Lithuania
1483:Indonesia
1468:Hong Kong
1388:Australia
1378:Argentina
1246:Religious
1034:Spahn tax
1029:Tobin tax
881:Pigouvian
799:Cigarette
772:Severance
705:Departure
513:Locations
466:Corporate
448:Smuggling
216:Economics
138:Tax shift
133:Deduction
123:Exemption
3966:Category
3908:Tribunal
3893:Military
3736:Attorney
3706:Judgment
3566:Feminist
3481:Jain law
3278:Case law
2999:Cyberlaw
2906:Corporal
2884:Criminal
2854:Evidence
2844:Doctrine
2822:Contract
2393:See also
2240:Americas
1925:Tanzania
1875:Pakistan
1775:Colombia
1613:Tanzania
1578:Portugal
1553:Pakistan
1433:Colombia
1413:Bulgaria
1278:Leibzoll
1155:Academic
1148:Research
966:Windfall
906:Turnover
886:Property
836:Georgist
782:Stumpage
777:Steering
762:Landfill
742:Dividend
666:Aviation
656:Per unit
651:Indirect
342:Tax lien
278:Tax rate
257:Theories
111:Flat tax
74:Policies
48:Taxation
4002:Tax law
3980:Outline
3917:History
3824:The bar
3798:Verdict
3746:Counsel
3726:Justice
3581:History
3404:Statute
3220:Charter
3182:Tax law
3130:Probate
2756:Tax law
2376:Oceania
2000:Tax law
1940:Uruguay
1855:Namibia
1820:Ireland
1805:Iceland
1790:Germany
1780:Denmark
1735:Armenia
1725:Algeria
1720:Albania
1633:Uruguay
1533:Namibia
1528:Morocco
1493:Ireland
1473:Iceland
1458:Germany
1448:Finland
1443:Denmark
1438:Croatia
1383:Armenia
1373:Algeria
1368:Albania
1015:(CCCTB)
876:Payroll
831:General
824:Tobacco
794:Alcohol
730:Tourist
676:Landing
408:General
143:Tax cut
101:Tax law
3898:Police
3869:Agency
3751:Lawyer
3496:Sharia
3387:Treaty
3382:Repeal
3328:Decree
3239:Custom
3135:Estate
3085:Labour
2849:Equity
2648:
2309:Europe
2223:Africa
2182:is in.
2061:Ecotax
1915:Sweden
1900:Russia
1895:Poland
1870:Norway
1825:Israel
1795:Greece
1785:France
1765:Canada
1755:Brazil
1608:Taiwan
1598:Sweden
1583:Russia
1573:Poland
1548:Norway
1498:Israel
1463:Greece
1453:France
1423:Canada
1408:Brazil
1403:Bhutan
1298:Kharaj
1206:(ITEP)
1109:Export
1104:Import
1099:Tariff
1089:Custom
976:Wealth
901:Surtax
896:Single
871:Luxury
856:Income
789:Excise
752:Carbon
646:Direct
533:(OFCs)
486:(BEPS)
198:Unions
128:Credit
3973:Index
3839:Court
3783:Trial
3689:Judge
3530:Yassa
3333:Edict
2879:Civil
2832:Crime
2646:S2CID
2009:taxes
1850:Malta
1835:Japan
1830:Italy
1810:India
1770:China
1523:Malta
1508:Japan
1503:Italy
1478:India
1428:China
1313:Zakat
1308:Nisab
1303:Khums
1293:Jizya
1268:Tithe
1263:Teind
1224:(TJN)
1210:Oxfam
1082:Trade
1001:ATTAC
720:Stamp
715:Sales
710:Hotel
639:Types
3721:Jury
3669:Fiqh
3525:Xeer
2923:Tort
2839:Deed
2684:2019
2439:2020
2277:Asia
1885:Peru
1563:Peru
1488:Iran
1230:(US)
1218:(US)
1212:(UK)
1094:Duty
944:Toll
939:GNSS
935:Road
930:Fuel
841:Gift
809:Meat
505:CAIA
283:Flat
30:The
2793:Law
2636:doi
2002:or
1418:BVI
920:fee
911:Use
814:Sin
804:Fat
3998::
3227:/
2731:.
2714:39
2712:.
2708:.
2692:^
2675:.
2658:^
2644:.
2630:.
2626:.
2614:^
2604:.
2588:^
2578:.
2560:.
2526:.
2514:^
2504:.
2488:^
2480:95
2478:.
2474:.
2455:.
2430:.
2418:^
2285:(*
2785:e
2778:t
2771:v
2735:.
2686:.
2652:.
2638::
2632:2
2608:.
2564:.
2530:.
2508:.
2459:.
2441:.
2289:)
1988:e
1981:t
1974:v
1696:e
1689:t
1682:v
937:/
918:/
23:.
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