A tax on the value of capital owned by individuals or businesses.
A tax imposed on gifts transferred between living individuals, as opposed to transfers of wealth by inheritance.
An analysis of hypothecation, originally a pledge of property as collateral without possession transfer, and its modern tax-associated context.
A requirement to place a blocked deposit in advance with the central bank as the condition for obtaining foreign currency to pay for imports.
A comprehensive look at the concept of taxation in economics, its various frameworks, and historical social impact.
