Global

The Panama Papers were 11.5 million documents leaked from the Panamanian law firm Mossack Fonseca in...

The Pandora Papers, leaked in 2021, were 11.9 million documents from 14 offshore service providers. ...

Property taxes are among the oldest forms of taxation. After the Norman Conquest of England in 1066,...

The corvee was a tax paid in labor rather than money. Subjects were required to work for the state f...

Customs duties, or tariffs, are among the oldest forms of taxation. The Venerable Bede recorded cust...

Sin taxes are excise taxes on goods considered harmful, primarily tobacco, alcohol, and gambling. To...

Tax treaties, also called double taxation agreements, prevent the same income from being taxed by tw...

Digital services taxes, or DSTs, are taxes on the revenue of large technology companies. The UK intr...

The global minimum tax, agreed by over 140 countries in October 2021, sets a 15 percent minimum effe...

The OECD Base Erosion and Profit Shifting project was launched in 2013 to address corporate tax avoi...

Transfer pricing is the setting of prices for transactions between related parties within a multinat...

The Common Reporting Standard, developed by the OECD in 2014, requires participating countries to au...

FATCA went into effect in 2014 after a four year implementation period. Foreign banks invested billi...

The taxation of cryptocurrency varies by country. In the US, the IRS classified cryptocurrency as pr...

NFTs create complex tax issues. Buying an NFT with cryptocurrency triggers a capital gains event on ...

Islamic taxation is based on two main taxes. Zakat is a mandatory charitable contribution, typically...

The General Agreement on Tariffs and Trade was signed in 1947 by 23 countries. GATT established a fr...

Inflation acts as a hidden tax. When governments print money, the resulting inflation reduces the pu...

The land value tax, advocated by economist Henry George in his 1879 book Progress and Poverty, taxes...

A Pigouvian tax, named after economist Arthur Pigou, is a tax on activities that generate negative e...

The Robin Hood Tax, also called the financial transaction tax or Tobin tax, is a proposed small tax ...

The tampon tax refers to the application of sales tax or VAT to menstrual hygiene products, which ar...

Central bank digital currencies, or CBDCs, create new tax issues. Unlike cash, CBDC transactions cou...

Tax compliance burden refers to the time and money spent by taxpayers to comply with tax laws. In th...

Tithes were a tax of one tenth of agricultural produce paid to support the church. The tithe system ...

Tax amnesty programs allow delinquent taxpayers to come forward, pay back taxes, and avoid penalties...

Taxation appears throughout the Bible. In Genesis, Joseph imposed a 20 percent tax on grain in Egypt...

The Organisation for Economic Co operation and Development has been the primary body for internation...

Pre filled tax returns are used in 36 countries, including Estonia, Denmark, Sweden, Finland, Norway...

Cigarette tax evasion is one of the largest forms of tax crime globally. High cigarette taxes create...

Fuel tax evasion costs governments billions annually. Common methods include using untaxed agricultu...

Universal basic income would replace many social programs with a cash payment to every citizen. Fund...

Alcohol taxes are among the oldest sin taxes. In 1600, England imposed taxes on beer and ale. Alcoho...

Plastic taxes aim to reduce plastic waste and encourage recycling. The UK Plastic Packaging Tax, lau...

Tourist taxes are levied on visitors to fund tourism infrastructure and manage overtourism. Venice i...