Format:
1 Online-Ressource (xi, 462 pages)
ISBN:
9780857933898
,
0857933892
Content:
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.
Note:
Includes bibliographical references and index
,
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.
Additional Edition:
ISBN 9780857933881
Additional Edition:
ISBN 0857933884
Additional Edition:
Erscheint auch als Druck-Ausgabe Elgar guide to tax systems Cheltenham : Edward Elgar, ©2011
Language:
English
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