国际货币基金组织：税收应该为王吗？破产税收优先权之争（英文版）

Countries differ in their approaches to the treatment of tax claims in insolvency. Historically, mostcountries have granted priority to tax claims. in the late 20" century, however, some countries abolished orreduced tax priorities at the same time that sweeping insolvency reforms were introduced. Since then, thedebate over whether tax claims should be afforded priority in insolvency has continued. This paper reviews thevarious legal techniques used to protect tax claims in a wide range