This study of taxation in Latin America takes a novel approach to the subject, using a framework that posits three dimensions for studying taxes—historical, r

This book identifies sources of power that help business and economic elites influence policy decisions.

The use of property tax incentives for business by local governments throughout the United States has escalated over the last 50 years. While there is little ev

This brief survey is a comprehensive historical overview of the US federal tax system.

There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister for