Browsing by Subject "Tax Law"
Now showing items 1-3 of 3
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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 ... -
Into the "Vortex of Legal Precision": Access to Justice, Complexity, and the Canadian Tax System
(2019-09-27)This thesis is an exploration of access to justice issues in the Canadian tax system. Drawing on the work of Roderick Macdonald, it argues for a broad conception of access to justice based on the empowerment of individuals ... -
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 ...