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Using Dialogue to Address Jurisdictional Inequities in Access to Return to Work Resources and Identify Policy Weaknesses for Workers in Situations of Vulnerability. [PDF]
Keefe A, Neis B, Cullen K, Shan D.
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An evolutionary game theory analysis on the environmental impact of discharging Fukushima's nuclear wastewater: International stakeholders and strategic dynamics. [PDF]
Li M +5 more
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Tax Uncertainty and Welfare-Improving Tax Disputes
SSRN Electronic Journal, 2023Tax law is often uncertain. In particular, the use of tax shelters tends to be in the "grey area" between illegal tax evasion and legal tax avoidance. In this paper I show that uncertainty in tax law can help achieve higher efficiency than allowing or disallowing a tax shelter with certainty.
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Recovery of Disputed Tax Claims
World Tax Journal, 2023Tax-levying jurisdictions have to grapple with the tension between affording taxpayers a right to effective remedies and the revenue authority’s responsibility to efficiently and effectively collect taxes. This article shows that, in the main, jurisdictions tend to follow a rule-exception approach in terms whereof they deviate from their stance on ...
C.(Carika) Fritz, S. Kargitta, R. Seer
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