Browsing by Subject "Tax"
Now showing items 1-4 of 4
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Disabusing the Tax Aid Narrative: What Inter-national Tax Equity Really Means for "Poor" Countries and How to (Re)Frame It
(2022-06-10)International tax regimes (e.g., the “double taxation regime”) are created by states with competing tax jurisdiction to coordinate their tax rules and, specifically, to address common efficiency problems like international ... -
Fiscal Decolonization-Indigenous Fiscal Autonomy and Tax Jurisdiction
(2021-08-23)This thesis focuses on the relationship between Indigenous fiscal autonomy and self-determination. Indigenous nations’ ability to achieve self-determination is dependent upon their ability to autonomously finance ... -
The Province of (Substantive) Legitimate Expectation in Nigeria's Tax Administration: A Law and Policy Evaluation
(2020-09-01)The interplay between tax administration and legitimate expectation has been the subject of debate and scholarship in many jurisdictions. Questions around how much discretion tax authorities should be allowed and whether ... -
What’s Sex Got to Do with It? Tax and the “Family”
(Law Commission of Canada, 2000-05-15)