The author examines the role of optimal tax analysis in informing and influencing tax policy design.
In the years surrounding the Second World War, a serendipitous confluence of events created a healthy balance between the market and the polity-between the engine of capitalism and the egalitarian ideals of democracy. Yet, from the 1970s on, a power shift occurred in which finan…
"In the past few decades, the wages of most workers have stagnated, even as productivity increased. Social supports have been cut, while corporations have achieved record profits. Downward mobility has produced political backlash. What is going on? Can Democracy Survive Global C…
Bringing a unique voice to international taxation, this book argues against the conventional support of multilateral co-operation in favour of structured competition as a way to promote both justice and efficiency in international tax policy. Tsilly Dagan analyses international …
"Bringing a unique voice to international taxation, this book argues against the conventional support of multilateral co-operation in favour of structured competition as a way to promote both justice and efficiency in international tax policy. Tsilly Dagan analyses international…
The economics of tax policy
Présentation de l'éditeur : "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 consider…
The economics of tax policy
"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 economics of tax policy
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 an accessible overview of recent research in the economics of taxation.
The economics of tax policy
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 an accessible overview of recent research in the economics of taxation.
High-profile scandals and increasing public debt after the financial crisis have put issues of international taxation high on the political agenda. This book offers a rare combination of empirical analysis with normative and institutional proposals for global tax governance. Ess…
High-profile scandals and increasing public debt after the financial crisis have put issues of international taxation high on the political agenda. This book offers a rare combination of empirical analysis with normative and institutional proposals for global tax governance. Ess…
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…
In recent times not only have traditional areas of public economics such as taxation, public expenditure, public sector pricing, benefit cost analysis, and fiscal federalism thrown up new challenges but entirely new areas of research and inquiry have emerged. This second edition…