The Elgar guide to tax systems

Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of economic globalization, new political stances, and also of developments in public finance thought. The chapters in this volume offer a critical review of those changes from the perspectives of tax theory, policy and tax administration practice, and the political economy of taxation. The authors also consider what sort of reforms are worth undertaking in tax policy design, tax administration and enforcement, and the assignment of sub-national taxes.

1. Tax systems in the OECD : recent evolution, competition, and convergence / Vito Tanzi -- 2. Direct versus indirect taxation : trends, theory, and economic significance / Jorge Martinez-Vazquez, Violeta Vulovic and Yongzheng Liu -- 3. Individual income taxation : income, consumption, or dual? / Robin Boadway -- 4. The challenges of corporate income taxes in a globalized world / Emilio Albi -- 5. Wealth and wealth transfer taxation : a survey / Helmuth Cremer and Pierre Pestieau -- 6. Value-added tax : onward and upward? / Jorge Martinez-Vazquez and Richard M. Bird -- 7. The economics of excise taxation / Sijbren Cnossen -- 8. The scale and scope of environmental taxation / Agnar Sandmo -- 9. Financing subnational governments with decentralized taxes / Roy Bahl -- 10. The administration of tax systems / John Hasseldine -- 11. Political regimes, institutions, and the nature of tax systems / Stanley L. Winer, Lawrence W. Kenny, and Walter Hettich -- 12. Tax system change and the impact of tax research / Richard M. Bird.