This article is a summary of the findings of the book "Proportionality and Fair Taxation" published in 2014, in which the author investigated the role of the pr

This in-depth coverage recognizes that tax law does not exist in isolation and reveals how tax law frequently overlaps with competition law, administrative law,

While most would agree that taxation should be fair, views as to what constitutes a fair tax vary. Economists and political philosophers since the days of Adam

Most people would agree that tax systems ought to be 'just', and perhaps a great deal more just than they are at present. What is more difficult is to agree on

Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest