The Elgar guide to tax systems
by Albi Ibáñez, Emilio Martinez-Vazquez, Jorge
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 admin…
Read More ↓Title Statements
- Full title :The Elgar guide to tax systems / edited by Emilio Albi, Jorge Martinez-Vazquez.
Summary
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. The authors in this volume are a.
Read More ↓Edition Statements
- Publication Date:©2011.
Publication Statements
- Publisher(s):Edward Elgar
- Place of Publication:Cheltenham
- Language:eng
- Publication Date:©2011.
The Physical Object
- Description:1 online resource (1 volume)
Edition Identifiers
- ISBN:9780857933898, 0857933892, 1283334984, 9781283334983
- oclc:ocn766417747
- LC Classification:HJ2305
- Dewey Decimal:336.2
Table of Contents
Cover; Copyright; Contents; Contributors; Acknowledgments; Abbreviations; Introduction; 1 Tax systems in the OECD: recent evolution, competition, and convergence; 2 Direct versus indirect taxation: trends, theory, and economic significance; 3 Individual income taxation: income, consumption, or dual?; 4 The challenges of corporate income taxes in a globalized world; 5 Wealth and wealth transfer taxation: a survey; 6 Value-added tax: onward and upward?; 7 The economics of excise taxation; 8 The scale and scope of environmental taxation.
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