67:
3958:
3972:
1675:
1663:
2762:
2192:
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
2026:
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
2107:
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
1011:
2205:
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."
2022:
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.
2221:
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.
2212:
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
2017:
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
2151:
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.
2108:
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.
1971:
2031:
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.
2186:
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.
2138:
At this level, law students can take more specialized courses in taxation, such as "limited partnerships and income taxes, business liquidations and acquisitions."
2051:
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).
1997:
1357:
2297:
2534:
2209:
In most
African countries, a law degree does not necessarily qualify one to practice as a lawyer. Further post-graduate practical training is required.
1214:
3939:
1079:
1074:
2313:
2271:
1770:
1428:
1021:
242:
38:
1628:
809:
2067:
versus labor income, in which investors generally pay less tax on investment income vs workers who proportionally pay more on their wages.
2350:
1830:
1503:
2141:
Upon completion, the law students graduate with a Juris Doctor (J.D.) degree—which is sufficient for admission to an LL.M. in
Taxation.
2122:
completion of a bachelor's degree - students contemplating tax law might have to consider majoring in economics, accounting or finance.
66:
1890:
1705:
1568:
691:
203:
3365:
2923:
2822:
1990:
1029:
777:
3479:
3348:
494:
4022:
3934:
3281:
3182:
2087:
Tax systems without sound establishments and competent administration to run and manage them can be burdensome and inefficient.
676:
272:
3441:
3075:
2380:
2325:
2084:
Taxes in developing economies can be hard to standardize since most workers work in small, and often unregulated enterprises.
2060:
Taxes can curb economic growth through inefficiency, e.g. corporate taxes/hurdles that could impede smaller entities to grow.
1966:
1955:
1940:
1633:
1352:
2794:
2281:
1945:
1638:
597:
2683:
3601:
3080:
2716:
1983:
1721:
1336:
627:
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2355:
1900:
1870:
1578:
1548:
2586:
2202:
Most African countries use the British legal education curriculum in their law educational system to train lawyers.
3571:
3070:
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959:
431:
3654:
1006:
584:
541:
392:
247:
96:
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3431:
2239:
2057:
Taxes can produce poor desired outcomes (lower productivity and provide less incentive for businesses to grow).
1915:
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1016:
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3100:
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1613:
1553:
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681:
562:
213:
3879:
3864:
2330:
1850:
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1755:
1698:
1523:
1408:
1403:
999:
578:
397:
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2256:
1920:
1855:
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1810:
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1478:
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1388:
632:
552:
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468:
42:
3704:
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2335:
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1935:
1885:
1785:
1623:
1588:
1563:
1443:
1423:
590:
267:
128:
2135:
In law school, the students take foundational courses from "constitutional law to civil procedures."
4017:
3859:
2999:
2916:
2766:
2568:
2345:
2225:
A list of tax faculty ranked by publication downloads is maintained by Paul Caron at TaxProf Blog.
2074:
which is primarily intended to promote environmentally friendly activities via economic incentives.
1950:
1865:
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1800:
1790:
1780:
1745:
1735:
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1232:
1178:
981:
489:
3674:
3333:
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3172:
3150:
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2512:
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1473:
1463:
1433:
1418:
1413:
1268:
1183:
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:
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3581:
3419:
3162:
3157:
3110:
3035:
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2787:
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1845:
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757:
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183:
4012:
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3130:
2994:
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2646:
2308:
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2214:
1895:
1573:
1498:
1104:
1069:
1049:
861:
829:
703:
557:
308:
2039:
Primary taxation issues differ among various countries, although similarities might exist.
3913:
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871:
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745:
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612:
536:
372:
332:
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208:
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193:
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106:
31:
2482:
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3990:
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2854:
2375:
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2170:
1226:
1198:
1173:
1034:
876:
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607:
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37:
4006:
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3197:
3120:
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3045:
3004:
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2414:
2409:
2173:(LL.M) program, as is seen in Canada, United Kingdom, Australia, and the Netherlands.
1298:
966:
891:
782:
715:
649:
617:
484:
426:
387:
367:
337:
252:
173:
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143:
133:
75:
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3019:
2959:
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2837:
2780:
2064:
2028:
1679:
1193:
976:
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896:
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772:
752:
666:
661:
463:
257:
3957:
3898:
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3829:
3626:
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3459:
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3276:
3235:
3202:
3167:
3090:
3014:
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2879:
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926:
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804:
740:
686:
622:
448:
438:
382:
262:
163:
158:
116:
101:
3962:
3891:
3771:
3709:
3454:
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3328:
3310:
3298:
3259:
3105:
3095:
3055:
3040:
3024:
2974:
2911:
2906:
2063:
Taxation can be viewed as disproportionate, as in the case of the taxation of
1293:
1263:
1146:
1131:
1054:
986:
954:
906:
881:
866:
767:
762:
730:
656:
362:
357:
178:
138:
84:
3869:
3834:
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3616:
3513:
3501:
3486:
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3402:
3320:
3293:
3177:
1126:
1044:
1039:
725:
720:
531:
458:
148:
2438:
2761:
2437:
Houtte & McLure, Baron Jean M.J. van & Charles E. (13 June 2011).
1662:
17:
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3491:
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1288:
1256:
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
2048:
Taxes can fail to raise sufficient revenue to cover government spending.
3808:
3756:
3736:
3684:
3496:
3414:
3230:
3140:
2054:
Tax evasion and avoidance occur, leading to reduced government revenue.
1099:
921:
824:
814:
153:
2535:"Why American Workers Pay Twice as Much in Taxes as Wealthy Investors"
3908:
3761:
3506:
3397:
3392:
3338:
3009:
2071:
1308:
1119:
1114:
1109:
911:
799:
2651:
2634:
2483:"Broadening Consumer Law: Competition, Protection, and Distribution"
2093:
Tax systems tend to have the rich bear a heavier burden of taxation.
2070:
Taxes can remain questionable in achieving desired goals, such the
3849:
3793:
3699:
3540:
3343:
2842:
2090:
Tax systems without reliable data are hard to regulate and change.
1323:
1318:
1313:
1303:
1278:
1273:
1220:
1092:
36:
2717:"Legal Education in Africa: What Type of Lawyer Does Africa Need"
3731:
3679:
3535:
2933:
2849:
2776:
2803:
2511:
Krupkin & Gale, Aaron and William G. (29 September 2016).
2463:
2019:
226:
58:
2684:"Tax Lawyer: Educational Requirements and Career Summary"
2567:
Block & McBride, David & William (27 June 2012).
2183:
A bachelor's degree - required for entry into law school.
2587:"Ecotax championed, contested and still marginal in EU"
2772:
2727:(4): 919 to 928 – via Scholarly Commons (2016).
1023:
European Union Common Consolidated Corporate Tax Base
3927:
3817:
3640:
3549:
3440:
3319:
3221:
2942:
2810:
2556:. Elsevier Science B. V. pp. 1425, Chapter 22.
2552:SLEMROD & YITZHAKI, JOEL & SHLOMO (2002).
2788:
2635:"Taxation Challenges in Developing Countries"
2569:"Why Capital Gains are taxed at a Lower Rate"
2125:sitting for Law School Admission Test (LSAT).
1991:
1699:
8:
2795:
2781:
2773:
2298:Taxation in the People's Republic of China
1998:
1984:
1717:
1706:
1692:
1341:
1162:
415:
231:
49:
2650:
1215:Institute on Taxation and Economic Policy
3940:History of the American legal profession
2426:
2314:Taxation in the Palestinian territories
1720:
1370:
1344:
1206:
1165:
570:
523:
476:
418:
280:
234:
57:
2272:Taxation in the British Virgin Islands
2710:
2708:
2706:
2704:
2678:
2676:
2674:
2672:
2670:
2639:Asia & the Pacific Policy Studies
2633:Carnahan, Michael (28 January 2015).
2628:
2626:
2613:"Tax Policy for Developing Countries"
7:
2611:Tanzi & Zee, Vito & Howell.
2606:
2604:
2602:
2600:
2533:Steverman, Ben (12 September 2017).
2528:
2526:
2506:
2504:
2502:
2500:
2432:
2430:
2351:Taxation in the Republic of Ireland
25:
2924:Restitution and unjust enrichment
2464:"Tax Law - Guide to Taxation Law"
1030:Global minimum corporate tax rate
3971:
3970:
3956:
2760:
2738:Caron, Paul (January 28, 2016).
1673:
1661:
495:Base erosion and profit shifting
65:
3935:History of the legal profession
273:Optimal capital income taxation
2381:Taxation in the United Kingdom
2326:Taxation in the European Union
1967:List of countries by tax rates
1353:List of countries by tax rates
1:
2740:"SSRN Tax Professor Rankings"
2282:Taxation in the United States
2159:Pertaining to other countries
778:Natural resources consumption
2554:Handbook of Public Economics
2481:Van Loo, Rory (2019-11-01).
1972:Tax revenue as % of GDP
628:United States as a tax haven
2617:International Monetary Fund
2356:Taxation in the Netherlands
4039:
3602:International legal theory
3081:International slavery laws
3076:International human rights
3071:International criminal law
2513:"Major tax issues in 2017"
542:Offshore financial centres
432:Repatriation tax avoidance
29:
3950:
3655:Administration of justice
2169:JD graduates enroll in a
1007:Financial transaction tax
97:Property tax equalization
3432:Basic structure doctrine
3282:Natural and legal rights
3163:Public international law
2240:Taxation in South Africa
2229:Taxation by jurisdiction
1358:Tax revenue to GDP ratio
1017:Currency transaction tax
598:Liechtenstein tax affair
3612:Principle of typicality
3086:International trade law
2443:Encyclopædia Britannica
2398:Taxation in New Zealand
1065:Permanent establishment
1060:Exchange of Information
563:Financial Secrecy Index
214:Medical savings account
4023:Taxation-related lists
2468:HG.org Legal Resources
2331:Taxation in Azerbaijan
1771:British Virgin Islands
960:Vehicle miles traveled
579:Ireland as a tax haven
393:Private tax collection
47:
3607:Principle of legality
3366:Delegated legislation
3066:Intellectual property
2517:Brookings Institution
2487:Notre Dame Law Review
2393:Taxation in Australia
2257:Taxation in Argentina
2190: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:
3825:Barristers' chambers
3767:Legal representation
3705:Justice of the peace
3051:Financial regulation
2769:at Wikimedia Commons
2366:Taxation in Portugal
2336:Taxation in Bulgaria
2267:Taxation in Colombia
2245:Taxation in Tanzania
2178:General requirements
2112:Pertaining to the US
2079:Developing countries
2027:some arguments that
1629:United Arab Emirates
1371:Individual Countries
1080:Foreign revenue rule
872:Inheritance (estate)
591:Leprechaun economics
3860:Election commission
3572:Expressive function
3101:Landlord–tenant law
3000:Consumer protection
2721:McGeorge Law Review
2715:Manteaw, Samuel O.
2593:. 7 September 2019.
2346:Taxation in Germany
2043:Developed countries
1722:Taxation by country
1668:Business portal
1363:Tax rates in Europe
1233:Tax Justice Network
1179:Dhammika Dharmapala
682:Airport improvement
490:Transfer mispricing
281:Distribution of Tax
53:Part of a series on
3818:Legal institutions
3685:Lawsuit/Litigation
3675:Dispute resolution
3480:Catholic canon law
3188:State of emergency
3151:Will and testament
2875:Law of obligations
2828:Constitutional law
2818:Administrative law
2573:The Tax Foundation
2371:Taxation in Russia
2361:Taxation in Poland
2341:Taxation in France
2262:Taxation in Canada
1269:Eight per thousand
1184:James R. Hines Jr.
1075:European Union FTT
92:Government revenue
48:
4000:
3999:
3660:Constitutionalism
3582:Law and economics
3420:Act of parliament
3158:Product liability
3111:Legal archaeology
3036:Environmental law
3030:Entertainment law
2870:International law
2765:Media related to
2304:Taxation in India
2294:Taxation in China
2217:seek to earn the
2008:
2007:
1716:
1715:
1651:
1650:
1247:
1246:
1239: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
4030:
3975:
3974:
3973:
3961:
3960:
3784:Question of fact
3665:Criminal justice
2995:Construction law
2990:Conflict of laws
2955:Agricultural law
2797:
2790:
2783:
2774:
2764:
2748:
2747:
2735:
2729:
2728:
2712:
2699:
2698:
2696:
2694:
2680:
2665:
2664:
2654:
2630:
2621:
2620:
2608:
2595:
2594:
2583:
2577:
2576:
2564:
2558:
2557:
2549:
2543:
2542:
2530:
2521:
2520:
2508:
2495:
2494:
2478:
2472:
2471:
2460:
2454:
2453:
2451:
2449:
2434:
2309:Taxation in Iran
2277:Taxation in Peru
2215:Bachelor of Laws
2000:
1993:
1986:
1718:
1708:
1701:
1694:
1680:Money portal
1678:
1677:
1676:
1666:
1665:
1342:
1163:
1070:Transfer pricing
1050:Tax equalization
1024:
967:Corporate profit
603:Luxembourg Leaks
537:Corporate havens
416:
232:
69:
50:
21:
4038:
4037:
4033:
4032:
4031:
4029:
4028:
4027:
4003:
4002:
4001:
3996:
3969:
3955:
3946:
3923:
3914:Political party
3887:Legal education
3875:Law enforcement
3855:Court of equity
3813:
3789:Question of law
3742:Practice of law
3722:Judicial review
3636:
3587:Legal formalism
3567:Comparative law
3562:Contract theory
3545:
3465:Legal pluralism
3436:
3425:Act of Congress
3349:Executive order
3315:
3217:
3136:Nationality law
3061:Immigration law
2985:Competition law
2938:
2806:
2801:
2757:
2752:
2751:
2737:
2736:
2732:
2714:
2713:
2702:
2692:
2690:
2682:
2681:
2668:
2652:10.1002/app5.70
2632:
2631:
2624:
2610:
2609:
2598:
2585:
2584:
2580:
2566:
2565:
2561:
2551:
2550:
2546:
2532:
2531:
2524:
2510:
2509:
2498:
2480:
2479:
2475:
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2461:
2457:
2447:
2445:
2436:
2435:
2428:
2423:
2406:
2231:
2200:
2180:
2166:
2164:Post law school
2161:
2148:
2146:Post law school
2132:
2119:
2114:
2105:
2100:
2081:
2045:
2037:
2004:
1712:
1674:
1672:
1660:
1653:
1652:
1339:
1329:
1328:
1284:Fiscus Judaicus
1259:
1249:
1248:
1207:Advocacy groups
1160:
1152:
1151:
1142:Trade agreement
1137:Free-trade zone
1095:
1085:
1084:
1022:
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:
4036:
4034:
4026:
4025:
4020:
4015:
4005:
4004:
3998:
3997:
3995:
3994:
3987:
3980:
3966:
3963:Law portal
3951:
3948:
3947:
3945:
3944:
3943:
3942:
3931:
3929:
3925:
3924:
3922:
3921:
3916:
3911:
3906:
3901:
3896:
3895:
3894:
3884:
3883:
3882:
3872:
3867:
3862:
3857:
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3842:
3837:
3832:
3827:
3821:
3819:
3815:
3814:
3812:
3811:
3806:
3801:
3799:Trial advocacy
3796:
3791:
3786:
3781:
3780:
3779:
3774:
3769:
3764:
3759:
3754:
3749:
3739:
3734:
3729:
3724:
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3329:Ballot measure
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3313:
3308:
3306:Legal treatise
3303:
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3274:
3272:Letters patent
3269:
3264:
3263:
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3252:
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3227:
3225:
3223:Sources of law
3219:
3218:
3216:
3215:
3210:
3208:Unenforced law
3205:
3200:
3195:
3190:
3185:
3180:
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2980:Commercial law
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2755:External links
2753:
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2376:Taxes in Spain
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2219:Master of Laws
2199:
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2179:
2176:
2175:
2174:
2171:Master of Laws
2165:
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2147:
2144:
2143:
2142:
2139:
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2131:
2128:
2127:
2126:
2123:
2118:
2117:Pre-requisites
2115:
2113:
2110:
2104:
2101:
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1956:European Union
1953:
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1941:United Kingdom
1938:
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1898:
1893:
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1230:
1227:Tax Foundation
1224:
1218:
1209:
1208:
1204:
1203:
1202:
1201:
1199:Gabriel Zucman
1196:
1191:
1186:
1181:
1176:
1174:Mihir A. Desai
1168:
1167:
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1083:
1082:
1077:
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1057:
1052:
1047:
1042:
1037:
1035:Robin Hood tax
1032:
1027:
1019:
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:
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857:Gross receipts
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630:
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620:
615:
610:
608:Offshore Leaks
605:
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595:
594:
593:
588:
573:
572:
571:Major examples
568:
567:
566:
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560:
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550:
545:
539:
534:
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525:
521:
520:
519:
518:
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506:Dutch Sandwich
503:
498:
492:
487:
479:
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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:
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365:
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348:Taxable income
345:
343:Tax assessment
340:
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329:
324:
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319:
314:
313:
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311:
306:
301:
296:
291:
283:
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278:
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250:
245:
237:
236:
235:General Theory
230:
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220:
217:
216:
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206:
204:Representation
201:
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78:
71:
70:
62:
61:
55:
54:
26:
24:
14:
13:
10:
9:
6:
4:
3:
2:
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4024:
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3845:Civil society
3843:
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3836:
3833:
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3828:
3826:
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3820:
3816:
3810:
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3804:Trier of fact
3802:
3800:
3797:
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3690:Legal opinion
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3676:
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3670:Court-martial
3668:
3666:
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3642:Jurisprudence
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3542:
3539:
3537:
3534:
3532:
3531:Statutory law
3529:
3527:
3526:Socialist law
3524:
3520:
3519:Byzantine law
3517:
3516:
3515:
3512:
3508:
3505:
3503:
3500:
3498:
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3493:
3490:
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3477:
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3472:
3471:
3470:Religious law
3468:
3466:
3463:
3461:
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3453:
3451:
3448:
3447:
3445:
3443:
3442:Legal systems
3439:
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3430:
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3421:
3418:
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3413:
3412:
3411:
3410:Statutory law
3408:
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3396:
3394:
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3337:
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3327:
3326:
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3318:
3312:
3309:
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3297:
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3287:
3283:
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3275:
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3270:
3268:
3265:
3261:
3258:
3257:
3256:
3253:
3251:
3248:
3246:
3243:
3241:
3240:Statutory law
3237:
3234:
3232:
3229:
3228:
3226:
3224:
3220:
3214:
3211:
3209:
3206:
3204:
3201:
3199:
3198:Transport law
3196:
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3189:
3186:
3184:
3181:
3179:
3176:
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3142:
3139:
3137:
3134:
3132:
3129:
3127:
3124:
3122:
3119:
3117:
3116:Legal fiction
3114:
3112:
3109:
3107:
3104:
3102:
3099:
3097:
3094:
3092:
3089:
3087:
3084:
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3079:
3077:
3074:
3072:
3069:
3067:
3064:
3062:
3059:
3057:
3054:
3052:
3049:
3047:
3046:Financial law
3044:
3042:
3039:
3037:
3034:
3031:
3028:
3026:
3023:
3021:
3018:
3016:
3013:
3011:
3008:
3006:
3005:Corporate law
3003:
3001:
2998:
2996:
2993:
2991:
2988:
2986:
2983:
2981:
2978:
2976:
2973:
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2961:
2958:
2956:
2953:
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2947:
2945:
2941:
2935:
2932:
2930:
2929:Statutory law
2927:
2925:
2922:
2918:
2915:
2914:
2913:
2910:
2908:
2905:
2903:
2900:
2896:
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2844:
2841:
2840:
2839:
2836:
2834:
2831:
2829:
2826:
2824:
2821:
2819:
2816:
2815:
2813:
2811:Core subjects
2809:
2805:
2798:
2793:
2791:
2786:
2784:
2779:
2778:
2775:
2768:
2763:
2759:
2758:
2754:
2745:
2741:
2734:
2731:
2726:
2722:
2718:
2711:
2709:
2707:
2705:
2701:
2689:
2685:
2679:
2677:
2675:
2673:
2671:
2667:
2662:
2658:
2653:
2648:
2644:
2640:
2636:
2629:
2627:
2623:
2618:
2614:
2607:
2605:
2603:
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2597:
2592:
2588:
2582:
2579:
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2570:
2563:
2560:
2555:
2548:
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2536:
2529:
2527:
2523:
2518:
2514:
2507:
2505:
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2497:
2492:
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2477:
2474:
2469:
2465:
2459:
2456:
2444:
2440:
2433:
2431:
2427:
2420:
2416:
2415:Corporate tax
2413:
2411:
2410:Corporate law
2408:
2407:
2403:
2399:
2396:
2394:
2391:
2390:
2386:
2385:
2382:
2379:
2377:
2374:
2372:
2369:
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2364:
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2359:
2357:
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2337:
2334:
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2329:
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2319:
2318:
2315:
2312:
2310:
2307:
2305:
2302:
2299:
2295:
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2291:
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2278:
2275:
2273:
2270:
2268:
2265:
2263:
2260:
2258:
2255:
2254:
2250:
2249:
2246:
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2241:
2238:
2237:
2233:
2232:
2228:
2226:
2223:
2220:
2216:
2210:
2207:
2203:
2197:
2191:
2188:
2185:
2182:
2181:
2177:
2172:
2168:
2167:
2163:
2158:
2154:The Bar exam.
2153:
2150:
2149:
2145:
2140:
2137:
2134:
2133:
2129:
2124:
2121:
2120:
2116:
2111:
2109:
2102:
2097:
2092:
2089:
2086:
2083:
2082:
2078:
2073:
2069:
2066:
2065:capital gains
2062:
2059:
2056:
2053:
2050:
2047:
2046:
2042:
2040:
2034:
2032:
2030:
2024:
2021:
2016:
2012:
2001:
1996:
1994:
1989:
1987:
1982:
1981:
1979:
1978:
1973:
1970:
1968:
1965:
1964:
1963:
1962:
1957:
1954:
1952:
1949:
1947:
1946:United States
1944:
1942:
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:
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1844:
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1834:
1832:
1829:
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1807:
1804:
1802:
1799:
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1779:
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1727:
1726:
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1639:United States
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1345:All Countries
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1325:
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1320:
1317:
1315:
1312:
1310:
1307:
1305:
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1300:
1299:Tolerance tax
1297:
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1008:
1005:
1004:
1001:
1000:International
996:
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902:Resource rent
900:
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719:
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699:Capital gains
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618:Panama Papers
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485:Tax inversion
483:
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460:
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447:
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429:
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427:Tax avoidance
425:
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422:
417:
412:
411:Noncompliance
407:
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399:
396:
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391:
389:
388:Tax collector
386:
384:
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371:
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368:Tax residence
366:
364:
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349:
346:
344:
341:
339:
338:Revenue stamp
336:
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310:
307:
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292:
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279:
274:
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253:Tax incidence
251:
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248:Excess burden
246:
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233:
228:
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215:
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210:
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202:
200:
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195:
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190:
187:
185:
182:
180:
177:
175:
174:Tax incentive
172:
170:
169:Tax advantage
167:
165:
162:
160:
157:
155:
152:
150:
147:
145:
142:
140:
137:
135:
132:
130:
129:Tax threshold
127:
123:
120:
119:
118:
115:
113:
110:
108:
105:
103:
100:
98:
95:
93:
90:
89:
86:
81:
80:
77:
76:fiscal policy
74:An aspect of
73:
72:
68:
64:
63:
60:
56:
52:
51:
44:
39:
33:
19:
3989:
3982:
3968:
3954:
3727:Jurisdiction
3695:Legal remedy
3650:Adjudication
3550:Legal theory
3388:Ratification
3383:Promulgation
3354:Proclamation
3334:Codification
3267:Human rights
3255:Divine right
3245:Constitution
3213:Women in law
3192:
3131:Military law
3126:Marriage law
3121:Maritime law
3020:Election law
2960:Aviation law
2950:Abortion law
2902:Property law
2838:Criminal law
2744:TaxProf Blog
2743:
2733:
2724:
2720:
2693:14 September
2691:. Retrieved
2687:
2642:
2638:
2616:
2590:
2581:
2572:
2562:
2553:
2547:
2538:
2516:
2490:
2486:
2476:
2467:
2458:
2446:. Retrieved
2442:
2224:
2211:
2208:
2204:
2201:
2189:
2106:
2038:
2035:Major issues
2029:consumer law
2025:
2014:
2010:
2009:
1916:South Africa
1599:South Africa
1194: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:
3899:Legislature
3830:Bureaucracy
3627:Rule of man
3622:Rule of law
3597:Libertarian
3460:Chinese law
3361:Legislation
3311:Regulations
3299:Law reports
3277:Natural law
3173:Reparations
3168:Refugee law
3091:Jurimetrics
3032:(Media law)
2970:Banking law
2965:Amnesty law
2943:Disciplines
2880:Private law
2645:: 169–182.
2015:revenue law
1931:Switzerland
1901:Philippines
1876:New Zealand
1871:Netherlands
1614:Switzerland
1579:Philippines
1554:New Zealand
1549:Netherlands
1189: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
4018:Public law
4007:Categories
3892:Law school
3772:Prosecutor
3710:Magistrate
3497:Jewish law
3455:Common law
3376:Rulemaking
3371:Regulation
3321:Law making
3260:Divine law
3236:Legal code
3183:Sports law
3106:Law of war
3056:Health law
3041:Family law
3025:Energy law
2975:Bankruptcy
2912:Punishment
2907:Public law
2421:References
2130:Law school
1851:Kazakhstan
1761:Bangladesh
1756:Azerbaijan
1524:Kazakhstan
1409:Bangladesh
1404:Azerbaijan
1337:By country
1294:Temple tax
1264:Church tax
1147:ATA Carnet
1132:Free trade
1127:Tariff war
1055: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
18:Tax lawyer
3870:Judiciary
3865:Executive
3840:The bench
3777:Solicitor
3752:Barrister
3632:Sociology
3617:Pseudolaw
3557:Anarchist
3514:Roman law
3502:Parsi law
3487:Hindu law
3475:Canon law
3450:Civil law
3403:Concordat
3294:Precedent
3203:Trust law
3178:Space law
3015:Drugs law
2885:Procedure
2823:Civil law
2688:Study.com
2661:154105543
2591:France 24
2539:Bloomberg
2493:(1): 211.
2448:6 October
2439:"Tax law"
2198:In Africa
2103:Australia
2098:Education
1921:Sri Lanka
1891:Palestine
1856:Lithuania
1826:Indonesia
1811:Hong Kong
1751:Australia
1741:Argentina
1604:Sri Lanka
1569:Palestine
1529:Lithuania
1494:Indonesia
1479:Hong Kong
1399:Australia
1389:Argentina
1257:Religious
1045:Spahn tax
1040: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
3977:Category
3919:Tribunal
3904:Military
3747:Attorney
3717:Judgment
3577:Feminist
3492:Jain law
3289:Case law
3010:Cyberlaw
2917:Corporal
2895:Criminal
2865:Evidence
2855:Doctrine
2833:Contract
2404:See also
2251:Americas
1936:Tanzania
1886:Pakistan
1786:Colombia
1624:Tanzania
1589:Portugal
1564:Pakistan
1444:Colombia
1424:Bulgaria
1289:Leibzoll
1166:Academic
1159: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
4013:Tax law
3991:Outline
3928:History
3835:The bar
3809:Verdict
3757:Counsel
3737:Justice
3592:History
3415:Statute
3231:Charter
3193:Tax law
3141:Probate
2767:Tax law
2387:Oceania
2011:Tax law
1951:Uruguay
1866:Namibia
1831:Ireland
1816:Iceland
1801:Germany
1791:Denmark
1746:Armenia
1736:Algeria
1731:Albania
1644:Uruguay
1544:Namibia
1539:Morocco
1504:Ireland
1484:Iceland
1469:Germany
1459:Finland
1454:Denmark
1449:Croatia
1394:Armenia
1384:Algeria
1379:Albania
1026:(CCCTB)
887:Payroll
842:General
835:Tobacco
805:Alcohol
741:Tourist
687:Landing
419:General
154:Tax cut
112:Tax law
3909:Police
3880:Agency
3762:Lawyer
3507:Sharia
3398:Treaty
3393:Repeal
3339:Decree
3250:Custom
3146:Estate
3096:Labour
2860:Equity
2659:
2320:Europe
2234:Africa
2193:is in.
2072:Ecotax
1926:Sweden
1911:Russia
1906:Poland
1881:Norway
1836:Israel
1806:Greece
1796:France
1776:Canada
1766:Brazil
1619:Taiwan
1609:Sweden
1594:Russia
1584:Poland
1559:Norway
1509:Israel
1474:Greece
1464:France
1434:Canada
1419:Brazil
1414:Bhutan
1309:Kharaj
1217:(ITEP)
1120:Export
1115:Import
1110:Tariff
1100: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
3984:Index
3850:Court
3794:Trial
3700:Judge
3541:Yassa
3344:Edict
2890:Civil
2843:Crime
2657:S2CID
2020:taxes
1861:Malta
1846:Japan
1841:Italy
1821:India
1781:China
1534:Malta
1519:Japan
1514:Italy
1489:India
1439:China
1324:Zakat
1319:Nisab
1314:Khums
1304:Jizya
1279:Tithe
1274:Teind
1235:(TJN)
1221:Oxfam
1093:Trade
1012:ATTAC
731:Stamp
726:Sales
721:Hotel
650:Types
3732:Jury
3680:Fiqh
3536:Xeer
2934:Tort
2850:Deed
2695:2019
2450:2020
2288:Asia
1896:Peru
1574:Peru
1499:Iran
1241:(US)
1229:(US)
1223:(UK)
1105:Duty
955:Toll
950:GNSS
946:Road
941:Fuel
852:Gift
820:Meat
516:CAIA
294:Flat
41:The
2804:Law
2647:doi
2013:or
1429:BVI
931:fee
922:Use
825:Sin
815:Fat
4009::
3238:/
2742:.
2725:39
2723:.
2719:.
2703:^
2686:.
2669:^
2655:.
2641:.
2637:.
2625:^
2615:.
2599:^
2589:.
2571:.
2537:.
2525:^
2515:.
2499:^
2491:95
2489:.
2485:.
2466:.
2441:.
2429:^
2296:(*
2796:e
2789:t
2782:v
2746:.
2697:.
2663:.
2649::
2643:2
2619:.
2575:.
2541:.
2519:.
2470:.
2452:.
2300:)
1999:e
1992:t
1985:v
1707:e
1700:t
1693:v
948:/
929:/
34:.
20:)
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