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The Elgar guide to tax systems

Author: Emilio Albi Ibañez; Jorge Martinez-Vazquez
Publisher: Cheltenham : Edward Elgar, 2011.
Edition/Format:   Print book : EnglishView all editions and formats

The 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.


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Genre/Form: Aufsatzsammlung
Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Emilio Albi Ibañez; Jorge Martinez-Vazquez
ISBN: 9780857933881 0857933884
OCLC Number: 746298788
Description: 1 v. ; 24 cm
Contents: Contents:IntroductionEmilio Albi and Jorge Martinez-Vazquez1. Tax Systems in the OECD: Recent Evolution, Competition, and ConvergenceVito Tanzi2. Direct versus Indirect Taxation: Trends, Theory, and Economic Significance Jorge Martinez-Vazquez, Violeta Vulovic and Yongzheng Liu3. Individual Income Taxation: Income, Consumption, or Dual?Robin Boadway4. The Challenges of Corporate Income Taxes in a Globalized WorldEmilio Albi5. Wealth and Wealth Transfer Taxation: A SurveyHelmuth Cremer and Pierre Pestieau6. Value-Added Tax: Onward and Upward?Jorge Martinez-Vazquez and Richard M. Bird7. The Economics of Excise TaxationSijbren Cnossen8. The Scale and Scope of Environmental TaxationAgnar Sandmo9. Financing Subnational Governments with Decentralized TaxesRoy Bahl10. The Administration of Tax SystemsJohn Hasseldine11. Political Regimes, Institutions, and the Nature of Tax SystemsStanley L. Winer, Lawrence W. Kenny, and Walter Hettich12. Tax System Change and the Impact of Tax ResearchRichard M. BirdIndex
Responsibility: edited by E. Albi, J. Martinez-Vazquez.


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'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 Read more...

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