Description
Book SynopsisThe chapters in this volume offer a critical review of changes from the perspectives of tax theory, policy and tax administration practice, and the political economy of taxation.
Trade Review‘The book discusses many of the issues facing tax systems and attempts to reform them, and it will be of considerable value both to policymakers and to students of taxation policy.’ -- Citizen’s Income
‘If you’re a tax specialist, whether lawyer, economist academic, or government policymaker, taxation policy, you’ll find The Elgar Guide to Tax Systems of considerable value and interest, particularly if your work involves cross-border or global tax issues. . . Each of the papers is structured in much the same way, with an introduction, conclusion and typically a lengthy bibliography at the end for further reading and research. And there is a detailed index at the back, plus a really useful list of abbreviations to facilitate ease of use. As taxation policy can be crucial to political survival in so many instances, this book of collective wisdom, we’ve no doubt, will soon become a valued addition to the well stocked tax specialist’s library.’ -- Phillip Taylor MBE and Elizabeth Taylor, The Barrister Magazine
Table of ContentsContents: Introduction Emilio Albi and Jorge Martinez-Vazquez 1. Tax Systems in the OECD: Recent Evolution, Competition, and Convergence Vito Tanzi 2. Direct versus Indirect Taxation: Trends, Theory, and Economic Significance Jorge Martinez-Vazquez, Violeta Vulovic and Yongzheng Liu 3. Individual Income Taxation: Income, Consumption, or Dual? Robin Boadway 4. The Challenges of Corporate Income Taxes in a Globalized World Emilio Albi 5. Wealth and Wealth Transfer Taxation: A Survey Helmuth Cremer and Pierre Pestieau 6. Value-Added Tax: Onward and Upward? Jorge Martinez-Vazquez and Richard M. Bird 7. The Economics of Excise Taxation Sijbren Cnossen 8. The Scale and Scope of Environmental Taxation Agnar Sandmo 9. Financing Subnational Governments with Decentralized Taxes Roy Bahl 10. The Administration of Tax Systems John Hasseldine 11. Political Regimes, Institutions, and the Nature of Tax Systems Stanley L. Winer, Lawrence W. Kenny, and Walter Hettich 12. Tax System Change and the Impact of Tax Research Richard M. Bird Index
