Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax development of the latter twentieth century, and certainly the mo…
This text uses the theory of international taxation to consider fundamental forces underlying the process of constraining tax policies, covering both factor and commodity taxes, as well as their interaction.
"The debates about the what, who, and how of tax policy are at the core of politics, policy, and economics. The Economics of Tax Policy provides a straightforward overview of recent research in the economics of taxation. Tax policies generate considerable debate among the public…
"The debates about the what, who, and how of tax policy are at the core of politics, policy, and economics. The Economics of Tax Policy provides a straightforward overview of recent research in the economics of taxation. Tax policies generate considerable debate among the public…
This book provides a collection of essays about the nature and possible resolutions of the conflicts within and between states about fiscal sovereignty, tax competition, and domestic and international equity that underlie the international tax discussion. The book is divided int…
