A national consumption tax, proposed as an alternative to the income tax, has long been debated in the United States. While the country currently lacks such a federal tax, its implications for revenue ...

The Accounting Review is the premier journal for publishing articles reporting the results of accounting research and explaining and illustrating related research methodology. The scope of acceptable ...

VATICAN CITY — One little-known passage in Pope Francis’ recently published book Let Us Dream is his call to explore the concepts such as universal basic income (UBI) — an economic theory whereby the ...

“The only two certainties in life are death and taxes,” says the adage. It may very well be true, but economists like to add a third certainty to this list: national income identities. Perhaps the ...