“In this world, nothing can be said to be certain, except death and taxes,” Benjamin Franklin had once famously said. The founding father of the United States was convinced, some 200 years ago, of the importance of tax design on modern economies. Today, as more politicians and governments struggle to address fiscal deficits and income inequality through taxation, it has never been more important to get tax structures right.
Taxation-State and Local | Tax Law
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Designing a more efficient and fairer tax system. (2011). Perspectives@SMU.
Available at: https://ink.library.smu.edu.sg/pers/329