67:
3953:
3967:
1670:
1658:
2757:
2187:
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
2021:
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
45:
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
2102:
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
2200:
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."
2017:
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.
2216:
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.
2207:
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
2012:
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
2146:
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.
2103:
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.
1966:
2026:
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.
2181:
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.
2133:
At this level, law students can take more specialized courses in taxation, such as "limited partnerships and income taxes, business liquidations and acquisitions."
2046:
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).
1992:
1352:
2292:
2529:
2204:
In most
African countries, a law degree does not necessarily qualify one to practice as a lawyer. Further post-graduate practical training is required.
1209:
3934:
1074:
1069:
2308:
2266:
1765:
1423:
1016:
242:
38:
1623:
809:
2062:
versus labor income, in which investors generally pay less tax on investment income vs workers who proportionally pay more on their wages.
2345:
1825:
1498:
2136:
Upon completion, the law students graduate with a Juris Doctor (J.D.) degree—which is sufficient for admission to an LL.M. in
Taxation.
2117:
completion of a bachelor's degree - students contemplating tax law might have to consider majoring in economics, accounting or finance.
66:
1885:
1700:
1563:
691:
203:
3360:
2918:
2817:
1985:
1024:
777:
3474:
3343:
494:
4017:
3929:
3276:
3177:
2082:
Tax systems without sound establishments and competent administration to run and manage them can be burdensome and inefficient.
676:
272:
3436:
3070:
2375:
2320:
2079:
Taxes in developing economies can be hard to standardize since most workers work in small, and often unregulated enterprises.
2055:
Taxes can curb economic growth through inefficiency, e.g. corporate taxes/hurdles that could impede smaller entities to grow.
1961:
1950:
1935:
1628:
1347:
2789:
2276:
1940:
1633:
597:
2678:
3596:
3075:
2711:
1978:
1716:
1331:
627:
3591:
2350:
1895:
1865:
1573:
1543:
2581:
2197:
Most African countries use the British legal education curriculum in their law educational system to train lawyers.
3566:
3065:
2734:
959:
431:
3649:
1006:
584:
541:
392:
247:
96:
3444:
3426:
2234:
2052:
Taxes can produce poor desired outcomes (lower productivity and provide less incentive for businesses to grow).
1910:
1593:
1011:
515:
510:
500:
3095:
3819:
3606:
3080:
2392:
1925:
1870:
1608:
1548:
1059:
1054:
681:
562:
213:
3874:
3859:
2325:
1845:
1755:
1750:
1693:
1518:
1403:
1398:
999:
578:
397:
3978:
3571:
3249:
3060:
2387:
2251:
1915:
1850:
1820:
1805:
1745:
1735:
1598:
1523:
1488:
1473:
1393:
1383:
632:
552:
547:
468:
42:
3699:
3045:
2360:
2330:
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2239:
1930:
1880:
1780:
1618:
1583:
1558:
1438:
1418:
590:
267:
128:
2130:
In law school, the students take foundational courses from "constitutional law to civil procedures."
4012:
3854:
2994:
2911:
2761:
2563:
2340:
2220:
A list of tax faculty ranked by publication downloads is maintained by Paul Caron at TaxProf Blog.
2069:
which is primarily intended to promote environmentally friendly activities via economic incentives.
1945:
1860:
1810:
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1785:
1775:
1740:
1730:
1725:
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1538:
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1173:
981:
489:
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3328:
3182:
3167:
3145:
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2651:
2507:
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2335:
2256:
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1800:
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1503:
1468:
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1428:
1413:
1408:
1263:
1178:
971:
935:
856:
735:
91:
46:
U.S. Tax Court and other federal courts constitute the remainder of tax law in the United States.
453:
3654:
3576:
3414:
3157:
3152:
3105:
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3024:
2864:
2782:
2298:
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1855:
1840:
1835:
1815:
1686:
1528:
1513:
1508:
1483:
1433:
1233:
949:
901:
841:
757:
698:
410:
377:
183:
4007:
3659:
3626:
3125:
2989:
2984:
2949:
2641:
2303:
2271:
2209:
1890:
1568:
1493:
1099:
1064:
1044:
861:
829:
703:
557:
308:
2034:
Primary taxation issues differ among various countries, although similarities might exist.
3908:
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871:
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332:
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208:
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106:
31:
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2607:
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3202:
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2859:
2849:
2370:
2213:
2165:
1221:
1193:
1168:
1029:
876:
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607:
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37:
4001:
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3115:
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3040:
2999:
2923:
2655:
2409:
2404:
2168:(LL.M) program, as is seen in Canada, United Kingdom, Australia, and the Netherlands.
1293:
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891:
782:
715:
649:
617:
484:
426:
387:
367:
337:
252:
173:
168:
143:
133:
75:
3971:
3721:
3689:
3644:
3382:
3377:
3348:
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3207:
3140:
3120:
3014:
2954:
2944:
2896:
2854:
2832:
2775:
2059:
2023:
1674:
1188:
976:
945:
916:
896:
787:
772:
752:
666:
661:
463:
257:
3952:
3893:
3834:
3824:
3621:
3616:
3454:
3355:
3271:
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3197:
3162:
3085:
3009:
2959:
2874:
1183:
926:
886:
804:
740:
686:
622:
448:
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382:
262:
163:
158:
116:
101:
3957:
3886:
3766:
3704:
3449:
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3365:
3323:
3305:
3293:
3254:
3100:
3090:
3050:
3035:
3019:
2969:
2906:
2901:
2058:
Taxation can be viewed as disproportionate, as in the case of the taxation of
1288:
1258:
1141:
1126:
1049:
986:
954:
906:
881:
866:
767:
762:
730:
656:
362:
357:
178:
138:
84:
3864:
3829:
3771:
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3611:
3508:
3496:
3481:
3469:
3397:
3315:
3288:
3172:
1121:
1039:
1034:
725:
720:
531:
458:
148:
17:
2433:
2756:
2432:
Houtte & McLure, Baron Jean M.J. van & Charles E. (13 June 2011).
1657:
3913:
3898:
3601:
3486:
3283:
2827:
1283:
1251:
940:
930:
851:
846:
819:
792:
602:
352:
293:
288:
121:
30:"Tax code" redirects here. For the alphanumeric code used in the UK, see
2043:
Taxes can fail to raise sufficient revenue to cover government spending.
3803:
3751:
3731:
3679:
3491:
3409:
3225:
3135:
2049:
Tax evasion and avoidance occur, leading to reduced government revenue.
1094:
921:
824:
814:
153:
2530:"Why American Workers Pay Twice as Much in Taxes as Wealthy Investors"
3903:
3756:
3501:
3392:
3387:
3333:
3004:
2066:
1303:
1114:
1109:
1104:
911:
799:
2646:
2629:
2478:"Broadening Consumer Law: Competition, Protection, and Distribution"
2088:
Tax systems tend to have the rich bear a heavier burden of taxation.
2065:
Taxes can remain questionable in achieving desired goals, such the
3844:
3788:
3694:
3535:
3338:
2837:
2085:
Tax systems without reliable data are hard to regulate and change.
1318:
1313:
1308:
1298:
1273:
1268:
1215:
1087:
36:
2712:"Legal Education in Africa: What Type of Lawyer Does Africa Need"
3726:
3674:
3530:
2928:
2844:
2771:
2798:
2506:
Krupkin & Gale, Aaron and William G. (29 September 2016).
2458:
2014:
226:
58:
2679:"Tax Lawyer: Educational Requirements and Career Summary"
2562:
Block & McBride, David & William (27 June 2012).
2178:
A bachelor's degree - required for entry into law school.
2582:"Ecotax championed, contested and still marginal in EU"
2767:
2722:(4): 919 to 928 – via Scholarly Commons (2016).
1018:
European Union Common Consolidated Corporate Tax Base
3922:
3812:
3635:
3544:
3435:
3314:
3216:
2937:
2805:
2551:. Elsevier Science B. V. pp. 1425, Chapter 22.
2547:SLEMROD & YITZHAKI, JOEL & SHLOMO (2002).
2783:
2630:"Taxation Challenges in Developing Countries"
2564:"Why Capital Gains are taxed at a Lower Rate"
2120:sitting for Law School Admission Test (LSAT).
1986:
1694:
8:
2790:
2776:
2768:
2293:Taxation in the People's Republic of China
1993:
1979:
1712:
1701:
1687:
1336:
1157:
415:
231:
49:
2645:
1210:Institute on Taxation and Economic Policy
3935:History of the American legal profession
2421:
2309:Taxation in the Palestinian territories
1715:
1365:
1339:
1201:
1160:
570:
523:
476:
418:
280:
234:
57:
2267:Taxation in the British Virgin Islands
2705:
2703:
2701:
2699:
2673:
2671:
2669:
2667:
2665:
2634:Asia & the Pacific Policy Studies
2628:Carnahan, Michael (28 January 2015).
2623:
2621:
2608:"Tax Policy for Developing Countries"
7:
2606:Tanzi & Zee, Vito & Howell.
2601:
2599:
2597:
2595:
2528:Steverman, Ben (12 September 2017).
2523:
2521:
2501:
2499:
2497:
2495:
2427:
2425:
2346:Taxation in the Republic of Ireland
25:
2919:Restitution and unjust enrichment
2459:"Tax Law - Guide to Taxation Law"
1025:Global minimum corporate tax rate
3966:
3965:
3951:
2755:
2733:Caron, Paul (January 28, 2016).
1668:
1656:
495:Base erosion and profit shifting
65:
3930:History of the legal profession
273:Optimal capital income taxation
2376:Taxation in the United Kingdom
2321:Taxation in the European Union
1962:List of countries by tax rates
1348:List of countries by tax rates
1:
2735:"SSRN Tax Professor Rankings"
2277:Taxation in the United States
2154:Pertaining to other countries
778:Natural resources consumption
2549:Handbook of Public Economics
2476:Van Loo, Rory (2019-11-01).
1967:Tax revenue as % of GDP
628:United States as a tax haven
2612:International Monetary Fund
2351:Taxation in the Netherlands
4034:
3597:International legal theory
3076:International slavery laws
3071:International human rights
3066:International criminal law
2508:"Major tax issues in 2017"
542:Offshore financial centres
432:Repatriation tax avoidance
29:
3945:
3650:Administration of justice
2164:JD graduates enroll in a
1007:Financial transaction tax
97:Property tax equalization
3427:Basic structure doctrine
3277:Natural and legal rights
3158:Public international law
2235:Taxation in South Africa
2224:Taxation by jurisdiction
1353:Tax revenue to GDP ratio
1012:Currency transaction tax
598:Liechtenstein tax affair
3607:Principle of typicality
3081:International trade law
2438:Encyclopædia Britannica
2393:Taxation in New Zealand
1060:Permanent establishment
1055:Exchange of Information
563:Financial Secrecy Index
214:Medical savings account
4018:Taxation-related lists
2463:HG.org Legal Resources
2326:Taxation in Azerbaijan
1766:British Virgin Islands
960:Vehicle miles traveled
579:Ireland as a tax haven
393:Private tax collection
47:
3602:Principle of legality
3361:Delegated legislation
3061:Intellectual property
2512:Brookings Institution
2482:Notre Dame Law Review
2388:Taxation in Australia
2252:Taxation in Argentina
2185:The Juris Doctor (JD)
633:Panama as a tax haven
585:Ireland v. Commission
553:Conduit and sink OFCs
548:Offshore magic circle
469:Unreported employment
43:Internal Revenue Code
40:
3820:Barristers' chambers
3762:Legal representation
3700:Justice of the peace
3046:Financial regulation
2764:at Wikimedia Commons
2361:Taxation in Portugal
2331:Taxation in Bulgaria
2262:Taxation in Colombia
2240:Taxation in Tanzania
2173:General requirements
2107:Pertaining to the US
2074:Developing countries
2022:some arguments that
1624:United Arab Emirates
1366:Individual Countries
1075:Foreign revenue rule
872:Inheritance (estate)
591:Leprechaun economics
3855:Election commission
3567:Expressive function
3096:Landlord–tenant law
2995:Consumer protection
2716:McGeorge Law Review
2710:Manteaw, Samuel O.
2588:. 7 September 2019.
2341:Taxation in Germany
2038:Developed countries
1717:Taxation by country
1663:Business portal
1358:Tax rates in Europe
1228:Tax Justice Network
1174:Dhammika Dharmapala
682:Airport improvement
490:Transfer mispricing
281:Distribution of Tax
53:Part of a series on
3813:Legal institutions
3680:Lawsuit/Litigation
3670:Dispute resolution
3475:Catholic canon law
3183:State of emergency
3146:Will and testament
2870:Law of obligations
2823:Constitutional law
2813:Administrative law
2568:The Tax Foundation
2366:Taxation in Russia
2356:Taxation in Poland
2336:Taxation in France
2257:Taxation in Canada
1264:Eight per thousand
1179:James R. Hines Jr.
1070:European Union FTT
92:Government revenue
48:
3995:
3994:
3655:Constitutionalism
3577:Law and economics
3415:Act of parliament
3153:Product liability
3106:Legal archaeology
3031:Environmental law
3025:Entertainment law
2865:International law
2760:Media related to
2299:Taxation in India
2289:Taxation in China
2212:seek to earn the
2003:
2002:
1711:
1710:
1646:
1645:
1242:
1241:
1234:Tax Policy Center
982:Negative (income)
758:Environmental tax
640:
639:
558:Financial centres
378:Tax investigation
316:
315:
184:Tax harmonization
16:(Redirected from
4025:
3970:
3969:
3968:
3956:
3955:
3779:Question of fact
3660:Criminal justice
2990:Construction law
2985:Conflict of laws
2950:Agricultural law
2792:
2785:
2778:
2769:
2759:
2743:
2742:
2730:
2724:
2723:
2707:
2694:
2693:
2691:
2689:
2675:
2660:
2659:
2649:
2625:
2616:
2615:
2603:
2590:
2589:
2578:
2572:
2571:
2559:
2553:
2552:
2544:
2538:
2537:
2525:
2516:
2515:
2503:
2490:
2489:
2473:
2467:
2466:
2455:
2449:
2448:
2446:
2444:
2429:
2304:Taxation in Iran
2272:Taxation in Peru
2210:Bachelor of Laws
1995:
1988:
1981:
1713:
1703:
1696:
1689:
1675:Money portal
1673:
1672:
1671:
1661:
1660:
1337:
1158:
1065:Transfer pricing
1045:Tax equalization
1019:
967:Corporate profit
603:Luxembourg Leaks
537:Corporate havens
416:
232:
69:
50:
21:
4033:
4032:
4028:
4027:
4026:
4024:
4023:
4022:
3998:
3997:
3996:
3991:
3964:
3950:
3941:
3918:
3909:Political party
3882:Legal education
3870:Law enforcement
3850:Court of equity
3808:
3784:Question of law
3737:Practice of law
3717:Judicial review
3631:
3582:Legal formalism
3562:Comparative law
3557:Contract theory
3540:
3460:Legal pluralism
3431:
3420:Act of Congress
3344:Executive order
3310:
3212:
3131:Nationality law
3056:Immigration law
2980:Competition law
2933:
2801:
2796:
2752:
2747:
2746:
2732:
2731:
2727:
2709:
2708:
2697:
2687:
2685:
2677:
2676:
2663:
2647:10.1002/app5.70
2627:
2626:
2619:
2605:
2604:
2593:
2580:
2579:
2575:
2561:
2560:
2556:
2546:
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2541:
2527:
2526:
2519:
2505:
2504:
2493:
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2474:
2470:
2457:
2456:
2452:
2442:
2440:
2431:
2430:
2423:
2418:
2401:
2226:
2195:
2175:
2161:
2159:Post law school
2156:
2143:
2141:Post law school
2127:
2114:
2109:
2100:
2095:
2076:
2040:
2032:
1999:
1707:
1669:
1667:
1655:
1648:
1647:
1334:
1324:
1323:
1279:Fiscus Judaicus
1254:
1244:
1243:
1202:Advocacy groups
1155:
1147:
1146:
1137:Trade agreement
1132:Free-trade zone
1090:
1080:
1079:
1017:
1002:
992:
991:
652:
642:
641:
613:Paradise Papers
454:Debtors' prison
413:
403:
402:
373:Tax preparation
333:Revenue service
328:
318:
317:
229:
219:
218:
199:Double taxation
194:Tax withholding
189:Tax competition
107:Non-tax revenue
87:
35:
32:Tax code (PAYE)
28:
23:
22:
15:
12:
11:
5:
4031:
4029:
4021:
4020:
4015:
4010:
4000:
3999:
3993:
3992:
3990:
3989:
3982:
3975:
3961:
3958:Law portal
3946:
3943:
3942:
3940:
3939:
3938:
3937:
3926:
3924:
3920:
3919:
3917:
3916:
3911:
3906:
3901:
3896:
3891:
3890:
3889:
3879:
3878:
3877:
3867:
3862:
3857:
3852:
3847:
3842:
3837:
3832:
3827:
3822:
3816:
3814:
3810:
3809:
3807:
3806:
3801:
3796:
3794:Trial advocacy
3791:
3786:
3781:
3776:
3775:
3774:
3769:
3764:
3759:
3754:
3749:
3744:
3734:
3729:
3724:
3719:
3714:
3709:
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3326:
3324:Ballot measure
3320:
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3312:
3311:
3309:
3308:
3303:
3301:Legal treatise
3298:
3297:
3296:
3291:
3281:
3280:
3279:
3269:
3267:Letters patent
3264:
3259:
3258:
3257:
3247:
3242:
3237:
3228:
3222:
3220:
3218:Sources of law
3214:
3213:
3211:
3210:
3205:
3203:Unenforced law
3200:
3195:
3190:
3185:
3180:
3175:
3170:
3165:
3160:
3155:
3150:
3149:
3148:
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3053:
3048:
3043:
3038:
3033:
3028:
3022:
3017:
3012:
3007:
3002:
2997:
2992:
2987:
2982:
2977:
2975:Commercial law
2972:
2967:
2962:
2957:
2952:
2947:
2941:
2939:
2935:
2934:
2932:
2931:
2926:
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2825:
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2815:
2809:
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2803:
2802:
2797:
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2794:
2787:
2780:
2772:
2766:
2765:
2751:
2750:External links
2748:
2745:
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2725:
2695:
2661:
2617:
2591:
2573:
2554:
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2491:
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2371:Taxes in Spain
2368:
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2358:
2353:
2348:
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2214:Master of Laws
2194:
2191:
2190:
2189:
2182:
2179:
2174:
2171:
2170:
2169:
2166:Master of Laws
2160:
2157:
2155:
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2151:
2150:
2147:
2142:
2139:
2138:
2137:
2134:
2131:
2126:
2123:
2122:
2121:
2118:
2113:
2112:Pre-requisites
2110:
2108:
2105:
2099:
2096:
2094:
2091:
2090:
2089:
2086:
2083:
2080:
2075:
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2063:
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2053:
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2044:
2039:
2036:
2031:
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2001:
2000:
1998:
1997:
1990:
1983:
1975:
1972:
1971:
1970:
1969:
1964:
1956:
1955:
1954:
1953:
1951:European Union
1948:
1943:
1938:
1936:United Kingdom
1933:
1928:
1923:
1918:
1913:
1908:
1903:
1898:
1893:
1888:
1883:
1878:
1873:
1868:
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1629:United Kingdom
1626:
1621:
1616:
1611:
1606:
1601:
1596:
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1581:
1576:
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1486:
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1341:
1335:
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1296:
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1276:
1271:
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1261:
1255:
1250:
1249:
1246:
1245:
1240:
1239:
1238:
1237:
1231:
1225:
1222:Tax Foundation
1219:
1213:
1204:
1203:
1199:
1198:
1197:
1196:
1194:Gabriel Zucman
1191:
1186:
1181:
1176:
1171:
1169:Mihir A. Desai
1163:
1162:
1156:
1153:
1152:
1149:
1148:
1145:
1144:
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1129:
1124:
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1118:
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1112:
1102:
1097:
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1081:
1078:
1077:
1072:
1067:
1062:
1057:
1052:
1047:
1042:
1037:
1032:
1030:Robin Hood tax
1027:
1022:
1014:
1009:
1003:
998:
997:
994:
993:
990:
989:
984:
979:
974:
972:Excess profits
969:
964:
963:
962:
957:
952:
943:
938:
924:
919:
914:
909:
904:
899:
894:
889:
884:
879:
874:
869:
864:
859:
857:Gross receipts
854:
849:
844:
839:
838:
837:
832:
827:
822:
817:
812:
807:
797:
796:
795:
790:
785:
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770:
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733:
728:
723:
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708:
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695:
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689:
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669:
664:
659:
653:
648:
647:
644:
643:
638:
637:
636:
635:
630:
625:
620:
615:
610:
608:Offshore Leaks
605:
600:
595:
594:
593:
588:
573:
572:
571:Major examples
568:
567:
566:
565:
560:
555:
550:
545:
539:
534:
526:
525:
521:
520:
519:
518:
513:
508:
506:Dutch Sandwich
503:
498:
492:
487:
479:
478:
474:
473:
472:
471:
466:
461:
456:
451:
446:
444:Tax resistance
441:
436:
435:
434:
421:
420:
414:
409:
408:
405:
404:
401:
400:
395:
390:
385:
380:
375:
370:
365:
360:
355:
350:
348:Taxable income
345:
343:Tax assessment
340:
335:
329:
324:
323:
320:
319:
314:
313:
312:
311:
306:
301:
296:
291:
283:
282:
278:
277:
276:
275:
270:
265:
260:
255:
250:
245:
237:
236:
235:General Theory
230:
225:
224:
221:
220:
217:
216:
211:
206:
204:Representation
201:
196:
191:
186:
181:
176:
171:
166:
161:
156:
151:
146:
141:
136:
131:
126:
125:
124:
114:
109:
104:
99:
94:
88:
83:
82:
79:
78:
71:
70:
62:
61:
55:
54:
26:
24:
14:
13:
10:
9:
6:
4:
3:
2:
4030:
4019:
4016:
4014:
4011:
4009:
4006:
4005:
4003:
3988:
3987:
3983:
3981:
3980:
3976:
3974:
3973:
3962:
3960:
3959:
3954:
3948:
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3936:
3933:
3932:
3931:
3928:
3927:
3925:
3921:
3915:
3912:
3910:
3907:
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3900:
3897:
3895:
3892:
3888:
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3884:
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3876:
3873:
3872:
3871:
3868:
3866:
3863:
3861:
3858:
3856:
3853:
3851:
3848:
3846:
3843:
3841:
3840:Civil society
3838:
3836:
3833:
3831:
3828:
3826:
3823:
3821:
3818:
3817:
3815:
3811:
3805:
3802:
3800:
3799:Trier of fact
3797:
3795:
3792:
3790:
3787:
3785:
3782:
3780:
3777:
3773:
3770:
3768:
3765:
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3755:
3753:
3750:
3748:
3745:
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3730:
3728:
3725:
3723:
3720:
3718:
3715:
3713:
3710:
3706:
3703:
3701:
3698:
3697:
3696:
3693:
3691:
3688:
3686:
3685:Legal opinion
3683:
3681:
3678:
3676:
3673:
3671:
3668:
3666:
3665:Court-martial
3663:
3661:
3658:
3656:
3653:
3651:
3648:
3646:
3643:
3642:
3640:
3638:
3637:Jurisprudence
3634:
3628:
3625:
3623:
3620:
3618:
3615:
3613:
3610:
3608:
3605:
3603:
3600:
3598:
3595:
3593:
3590:
3588:
3585:
3583:
3580:
3578:
3575:
3573:
3570:
3568:
3565:
3563:
3560:
3558:
3555:
3553:
3550:
3549:
3547:
3543:
3537:
3534:
3532:
3529:
3527:
3526:Statutory law
3524:
3522:
3521:Socialist law
3519:
3515:
3514:Byzantine law
3512:
3511:
3510:
3507:
3503:
3500:
3498:
3495:
3493:
3490:
3488:
3485:
3483:
3480:
3476:
3473:
3472:
3471:
3468:
3467:
3466:
3465:Religious law
3463:
3461:
3458:
3456:
3453:
3451:
3448:
3446:
3443:
3442:
3440:
3438:
3437:Legal systems
3434:
3428:
3425:
3421:
3418:
3416:
3413:
3411:
3408:
3407:
3406:
3405:Statutory law
3403:
3399:
3396:
3395:
3394:
3391:
3389:
3386:
3384:
3381:
3379:
3376:
3372:
3369:
3367:
3364:
3362:
3359:
3358:
3357:
3354:
3350:
3347:
3345:
3342:
3340:
3337:
3336:
3335:
3332:
3330:
3327:
3325:
3322:
3321:
3319:
3317:
3313:
3307:
3304:
3302:
3299:
3295:
3292:
3290:
3287:
3286:
3285:
3282:
3278:
3275:
3274:
3273:
3270:
3268:
3265:
3263:
3260:
3256:
3253:
3252:
3251:
3248:
3246:
3243:
3241:
3238:
3236:
3235:Statutory law
3232:
3229:
3227:
3224:
3223:
3221:
3219:
3215:
3209:
3206:
3204:
3201:
3199:
3196:
3194:
3193:Transport law
3191:
3189:
3186:
3184:
3181:
3179:
3176:
3174:
3171:
3169:
3166:
3164:
3161:
3159:
3156:
3154:
3151:
3147:
3144:
3142:
3139:
3138:
3137:
3134:
3132:
3129:
3127:
3124:
3122:
3119:
3117:
3114:
3112:
3111:Legal fiction
3109:
3107:
3104:
3102:
3099:
3097:
3094:
3092:
3089:
3087:
3084:
3082:
3079:
3077:
3074:
3072:
3069:
3067:
3064:
3062:
3059:
3057:
3054:
3052:
3049:
3047:
3044:
3042:
3041:Financial law
3039:
3037:
3034:
3032:
3029:
3026:
3023:
3021:
3018:
3016:
3013:
3011:
3008:
3006:
3003:
3001:
3000:Corporate law
2998:
2996:
2993:
2991:
2988:
2986:
2983:
2981:
2978:
2976:
2973:
2971:
2968:
2966:
2963:
2961:
2958:
2956:
2953:
2951:
2948:
2946:
2943:
2942:
2940:
2936:
2930:
2927:
2925:
2924:Statutory law
2922:
2920:
2917:
2913:
2910:
2909:
2908:
2905:
2903:
2900:
2898:
2895:
2891:
2888:
2886:
2883:
2882:
2881:
2878:
2876:
2873:
2871:
2868:
2866:
2863:
2861:
2858:
2856:
2853:
2851:
2848:
2846:
2843:
2839:
2836:
2835:
2834:
2831:
2829:
2826:
2824:
2821:
2819:
2816:
2814:
2811:
2810:
2808:
2806:Core subjects
2804:
2800:
2793:
2788:
2786:
2781:
2779:
2774:
2773:
2770:
2763:
2758:
2754:
2753:
2749:
2740:
2736:
2729:
2726:
2721:
2717:
2713:
2706:
2704:
2702:
2700:
2696:
2684:
2680:
2674:
2672:
2670:
2668:
2666:
2662:
2657:
2653:
2648:
2643:
2639:
2635:
2631:
2624:
2622:
2618:
2613:
2609:
2602:
2600:
2598:
2596:
2592:
2587:
2583:
2577:
2574:
2569:
2565:
2558:
2555:
2550:
2543:
2540:
2535:
2531:
2524:
2522:
2518:
2513:
2509:
2502:
2500:
2498:
2496:
2492:
2487:
2483:
2479:
2472:
2469:
2464:
2460:
2454:
2451:
2439:
2435:
2428:
2426:
2422:
2415:
2411:
2410:Corporate tax
2408:
2406:
2405:Corporate law
2403:
2402:
2398:
2394:
2391:
2389:
2386:
2385:
2381:
2380:
2377:
2374:
2372:
2369:
2367:
2364:
2362:
2359:
2357:
2354:
2352:
2349:
2347:
2344:
2342:
2339:
2337:
2334:
2332:
2329:
2327:
2324:
2322:
2319:
2318:
2314:
2313:
2310:
2307:
2305:
2302:
2300:
2297:
2294:
2290:
2287:
2286:
2282:
2281:
2278:
2275:
2273:
2270:
2268:
2265:
2263:
2260:
2258:
2255:
2253:
2250:
2249:
2245:
2244:
2241:
2238:
2236:
2233:
2232:
2228:
2227:
2223:
2221:
2218:
2215:
2211:
2205:
2202:
2198:
2192:
2186:
2183:
2180:
2177:
2176:
2172:
2167:
2163:
2162:
2158:
2153:
2149:The Bar exam.
2148:
2145:
2144:
2140:
2135:
2132:
2129:
2128:
2124:
2119:
2116:
2115:
2111:
2106:
2104:
2097:
2092:
2087:
2084:
2081:
2078:
2077:
2073:
2068:
2064:
2061:
2060:capital gains
2057:
2054:
2051:
2048:
2045:
2042:
2041:
2037:
2035:
2029:
2027:
2025:
2019:
2016:
2011:
2007:
1996:
1991:
1989:
1984:
1982:
1977:
1976:
1974:
1973:
1968:
1965:
1963:
1960:
1959:
1958:
1957:
1952:
1949:
1947:
1944:
1942:
1941:United States
1939:
1937:
1934:
1932:
1929:
1927:
1924:
1922:
1919:
1917:
1914:
1912:
1909:
1907:
1904:
1902:
1899:
1897:
1894:
1892:
1889:
1887:
1884:
1882:
1879:
1877:
1874:
1872:
1869:
1867:
1864:
1862:
1859:
1857:
1854:
1852:
1849:
1847:
1844:
1842:
1839:
1837:
1834:
1832:
1829:
1827:
1824:
1822:
1819:
1817:
1814:
1812:
1809:
1807:
1804:
1802:
1799:
1797:
1794:
1792:
1789:
1787:
1784:
1782:
1779:
1777:
1774:
1772:
1769:
1767:
1764:
1762:
1759:
1757:
1754:
1752:
1749:
1747:
1744:
1742:
1739:
1737:
1734:
1732:
1729:
1727:
1724:
1723:
1722:
1721:
1718:
1714:
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1340:All Countries
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1294:Tolerance tax
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1000:International
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902:Resource rent
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699:Capital gains
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485:Tax inversion
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427:Tax avoidance
425:
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411:Noncompliance
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388:Tax collector
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368:Tax residence
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338:Revenue stamp
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253:Tax incidence
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248:Excess burden
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174:Tax incentive
172:
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169:Tax advantage
167:
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157:
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142:
140:
137:
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132:
130:
129:Tax threshold
127:
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110:
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100:
98:
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93:
90:
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81:
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77:
76:fiscal policy
74:An aspect of
73:
72:
68:
64:
63:
60:
56:
52:
51:
44:
39:
33:
19:
3984:
3977:
3963:
3949:
3722:Jurisdiction
3690:Legal remedy
3645:Adjudication
3545:Legal theory
3383:Ratification
3378:Promulgation
3349:Proclamation
3329:Codification
3262:Human rights
3250:Divine right
3240:Constitution
3208:Women in law
3187:
3126:Military law
3121:Marriage law
3116:Maritime law
3015:Election law
2955:Aviation law
2945:Abortion law
2897:Property law
2833:Criminal law
2739:TaxProf Blog
2738:
2728:
2719:
2715:
2688:14 September
2686:. Retrieved
2682:
2637:
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2611:
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2567:
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2548:
2542:
2533:
2511:
2485:
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2471:
2462:
2453:
2441:. Retrieved
2437:
2219:
2206:
2203:
2199:
2196:
2184:
2101:
2033:
2030:Major issues
2024:consumer law
2020:
2009:
2005:
2004:
1911:South Africa
1594:South Africa
1189:Joel Slemrod
862:Hypothecated
830:Sugary drink
704:Expatriation
583:
501:Double Irish
464:Black market
309:Proportional
258:Laffer curve
243:Price effect
111:
18:Tax attorney
3894:Legislature
3825:Bureaucracy
3622:Rule of man
3617:Rule of law
3592:Libertarian
3455:Chinese law
3356:Legislation
3306:Regulations
3294:Law reports
3272:Natural law
3168:Reparations
3163:Refugee law
3086:Jurimetrics
3027:(Media law)
2965:Banking law
2960:Amnesty law
2938:Disciplines
2875:Private law
2640:: 169–182.
2010:revenue law
1926:Switzerland
1896:Philippines
1871:New Zealand
1866:Netherlands
1609:Switzerland
1574:Philippines
1549:New Zealand
1544:Netherlands
1184:Ronen Palan
927:User charge
746:Value-added
711:Consumption
623:Swiss Leaks
511:Single Malt
449:Tax shelter
439:Tax evasion
398:Tax farming
383:Tax shelter
299:Progressive
263:Optimal tax
164:Tax amnesty
159:Tax holiday
117:Tax bracket
102:Tax revenue
27:Area of law
4013:Public law
4002:Categories
3887:Law school
3767:Prosecutor
3705:Magistrate
3492:Jewish law
3450:Common law
3371:Rulemaking
3366:Regulation
3316:Law making
3255:Divine law
3231:Legal code
3178:Sports law
3101:Law of war
3051:Health law
3036:Family law
3020:Energy law
2970:Bankruptcy
2907:Punishment
2902:Public law
2416:References
2125:Law school
1846:Kazakhstan
1756:Bangladesh
1751:Azerbaijan
1519:Kazakhstan
1404:Bangladesh
1399:Azerbaijan
1332:By country
1289:Temple tax
1259:Church tax
1142:ATA Carnet
1127:Free trade
1122:Tariff war
1050:Tax treaty
936:Congestion
877:Land value
768:Eco-tariff
736:Television
692:Solidarity
672:Ad valorem
532:Tax havens
363:Tax shield
358:Tax refund
326:Collection
304:Regressive
179:Tax reform
3865:Judiciary
3860:Executive
3835:The bench
3772:Solicitor
3747:Barrister
3627:Sociology
3612:Pseudolaw
3552:Anarchist
3509:Roman law
3497:Parsi law
3482:Hindu law
3470:Canon law
3445:Civil law
3398:Concordat
3289:Precedent
3198:Trust law
3173:Space law
3010:Drugs law
2880:Procedure
2818:Civil law
2683:Study.com
2656:154105543
2586:France 24
2534:Bloomberg
2488:(1): 211.
2443:6 October
2434:"Tax law"
2193:In Africa
2098:Australia
2093:Education
1916:Sri Lanka
1886:Palestine
1851:Lithuania
1821:Indonesia
1806:Hong Kong
1746:Australia
1736:Argentina
1599:Sri Lanka
1564:Palestine
1524:Lithuania
1489:Indonesia
1474:Hong Kong
1394:Australia
1384:Argentina
1252:Religious
1040:Spahn tax
1035:Tobin tax
892:Pigouvian
810:Cigarette
783:Severance
716:Departure
524:Locations
477:Corporate
459:Smuggling
227:Economics
149:Tax shift
144:Deduction
134:Exemption
3972:Category
3914:Tribunal
3899:Military
3742:Attorney
3712:Judgment
3572:Feminist
3487:Jain law
3284:Case law
3005:Cyberlaw
2912:Corporal
2890:Criminal
2860:Evidence
2850:Doctrine
2828:Contract
2399:See also
2246:Americas
1931:Tanzania
1881:Pakistan
1781:Colombia
1619:Tanzania
1584:Portugal
1559:Pakistan
1439:Colombia
1419:Bulgaria
1284:Leibzoll
1161:Academic
1154:Research
977:Windfall
917:Turnover
897:Property
847:Georgist
793:Stumpage
788:Steering
773:Landfill
753:Dividend
677:Aviation
667:Per unit
662:Indirect
353:Tax lien
289:Tax rate
268:Theories
122:Flat tax
85:Policies
59:Taxation
4008:Tax law
3986:Outline
3923:History
3830:The bar
3804:Verdict
3752:Counsel
3732:Justice
3587:History
3410:Statute
3226:Charter
3188:Tax law
3136:Probate
2762:Tax law
2382:Oceania
2006:Tax law
1946:Uruguay
1861:Namibia
1826:Ireland
1811:Iceland
1796:Germany
1786:Denmark
1741:Armenia
1731:Algeria
1726:Albania
1639:Uruguay
1539:Namibia
1534:Morocco
1499:Ireland
1479:Iceland
1464:Germany
1454:Finland
1449:Denmark
1444:Croatia
1389:Armenia
1379:Algeria
1374:Albania
1021:(CCCTB)
887:Payroll
842:General
835:Tobacco
805:Alcohol
741:Tourist
687:Landing
419:General
154:Tax cut
112:Tax law
3904:Police
3875:Agency
3757:Lawyer
3502:Sharia
3393:Treaty
3388:Repeal
3334:Decree
3245:Custom
3141:Estate
3091:Labour
2855:Equity
2654:
2315:Europe
2229:Africa
2188:is in.
2067:Ecotax
1921:Sweden
1906:Russia
1901:Poland
1876:Norway
1831:Israel
1801:Greece
1791:France
1771:Canada
1761:Brazil
1614:Taiwan
1604:Sweden
1589:Russia
1579:Poland
1554:Norway
1504:Israel
1469:Greece
1459:France
1429:Canada
1414:Brazil
1409:Bhutan
1304:Kharaj
1212:(ITEP)
1115:Export
1110:Import
1105:Tariff
1095:Custom
987:Wealth
912:Surtax
907:Single
882:Luxury
867:Income
800:Excise
763:Carbon
657:Direct
544:(OFCs)
497:(BEPS)
209:Unions
139:Credit
3979:Index
3845:Court
3789:Trial
3695:Judge
3536:Yassa
3339:Edict
2885:Civil
2838:Crime
2652:S2CID
2015:taxes
1856:Malta
1841:Japan
1836:Italy
1816:India
1776:China
1529:Malta
1514:Japan
1509:Italy
1484:India
1434:China
1319:Zakat
1314:Nisab
1309:Khums
1299:Jizya
1274:Tithe
1269:Teind
1230:(TJN)
1216:Oxfam
1088:Trade
731:Stamp
726:Sales
721:Hotel
650:Types
3727:Jury
3675:Fiqh
3531:Xeer
2929:Tort
2845:Deed
2690:2019
2445:2020
2283:Asia
1891:Peru
1569:Peru
1494:Iran
1236:(US)
1224:(US)
1218:(UK)
1100:Duty
955:Toll
950:GNSS
946:Road
941:Fuel
852:Gift
820:Meat
516:CAIA
294:Flat
41:The
2799:Law
2642:doi
2008:or
1424:BVI
931:fee
922:Use
825:Sin
815:Fat
4004::
3233:/
2737:.
2720:39
2718:.
2714:.
2698:^
2681:.
2664:^
2650:.
2636:.
2632:.
2620:^
2610:.
2594:^
2584:.
2566:.
2532:.
2520:^
2510:.
2494:^
2486:95
2484:.
2480:.
2461:.
2436:.
2424:^
2291:(*
2791:e
2784:t
2777:v
2741:.
2692:.
2658:.
2644::
2638:2
2614:.
2570:.
2536:.
2514:.
2465:.
2447:.
2295:)
1994:e
1987:t
1980:v
1702:e
1695:t
1688:v
948:/
929:/
34:.
20:)
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