<p>The late Professor Arthur Cockfield was one of the first to write about the taxation of electronic commerce and the digital economy. In this symposium essay,

<p>Major global players—most prominently the OECD and European Union—have recently begun advocating that countries “declutter” their tax systems to tidy up, rep

The access, granted by Scott Bessent, Trump’s newly confirmed treasury secretary, comes after the ousting of the agency’s top career official.

Economic and Financial Committee

Assessing the arguments for protectionism