The Elgar guide to tax systems
by ALBI, Emilio Martinez-Vazquez, Jorge
The chapters in this volume offer a critical review of changes from the perspectives of tax theory, policy and tax administration practice, and the political economy of taxation.
Read More ↓Title Statements
- Full title :The Elgar guide to tax systems
Summary
The chapters in this volume offer a critical review of changes from the perspectives of tax theory, policy and tax administration practice, and the political economy of taxation.
Read More ↓Edition Statements
- Publication Date:2011
Publication Statements
- Publisher(s):Edward Elgar
- Place of Publication:Cheltenham
- Language:eng
- Publication Date:2011
Notes
Contents: Introduction Emilio Albi and Jorge Martinez-Vazquez 1. Tax System 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 Incom Taxation: Income, Consumption, or Dual? Robin Boadway 4. The Challenges of Corporate Income Taxes in a Globalised 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 Index
The Physical Object
- Description:462 p.
Edition Identifiers
- ISBN:9780857933881, 0857933884, 9780857933881
- oclc:ocn772523775
- Dewey Decimal:336.2
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