This volume unites the perspective of business ethics with approaches from strategic management, economics, law, political science, and with philosophical reflections on the theory of Corporate Citizenship and New Governance. In view of the internationalization of the economy an…
Tax ratios derived using aggregate data - also known as implicit tax rates - have attracted increased attention from policymakers and analysts as a possible approach to measuring average effective tax rates on labour, capital, households, corporations and consumption. This study…
Analysis of important current tax policy issues in a number of areas: corporate income tax; personal income tax and social security contributions; consumption tax; property and wealth taxes; devolving expenditure and taxing power; tax administration and enforcement.
The formulation of efficient laws is a central issue in the study, practice and implementation of laws since efficient laws have positive social, economic political and welfare effects. This book has developed an approach to the formulation of efficient laws with an illustrative…
Taxation and slavery -- The Thessalian manumission inscriptions -- Manumission tax or publication fee? -- The evidence from other places -- The historical and economic background.
In Taxing Freedom Rachel Zelnick-Abramovitz examines manumission inscriptions from Hellenistic and Roman Thessaly, which record payments made to the poleis by manumitted slaves. In this original study the author explores the purpose of and the motivation behind these payments, a…
Featuring a general equilibrium framework that is both cohesive and versatile, the Second Edition of Public Finance: A Normative Theory brings new and updated information to this classic text. Through its concentration on the microeconomic theory of the public sector in the cont…
Through its concentration on the microeconomic theory of the public sector in the context of capitalist market economics it addresses the subjects traditionally at the heart of public sector economics, including public good theory, theory of taxation, welfare analysis, externali…
Introduction -- Capital explosion -- Tax cut revolution -- Flat tax club -- Mobile brains and mobile wealth -- Taxing businesses in the global economy -- The economics of tax competition -- The battle for freedom and competition -- The moral case for tax competition -- Options f…
This volume seeks to contribute to the discussion of the fiscal-military state by providing a collection of essays on individual states, including Prussia, France and Great Britain. These are preceded by an essay which sets the fiscal-military state in broad international contex…
