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Trends and players in tax policy

Author: Michael Lang; Jeffrey Owens
Publisher: Amsterdam : IBFD, [2016] ©2016
Series: WU Institute for Austrian and International Tax Law European and international tax law and policy series, v. 4.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
Tax policy has always been a predominant element of national economic policies and a decisive tool in directing the actions of governments in the economic field. In the past decade, however, as an increasingly globalized economy has presented challenges, tax policy has gained new importance because of its global dimension. 0The aim of this book is to provide a comprehensive overview of the tax policy trends that can  Read more...
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Trends and players in tax policy.
Amsterdam : IBFD, [2016]
(DLC) 2016455641
(OCoLC)960461637
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Michael Lang; Jeffrey Owens
ISBN: 9789087223601 9087223609
OCLC Number: 1081041969
Description: 1 online resource (xliv, 820 pages) : illustrations.
Series Title: WU Institute for Austrian and International Tax Law European and international tax law and policy series, v. 4.
Responsibility: editors, Michael Lang, Jeffrey Owens, Pasquale Pisotone, Alexander Rust, Josef Schuch, Claus Staringer, Alfred Storck.

Abstract:

Tax policy has always been a predominant element of national economic policies and a decisive tool in directing the actions of governments in the economic field. In the past decade, however, as an increasingly globalized economy has presented challenges, tax policy has gained new importance because of its global dimension. 0The aim of this book is to provide a comprehensive overview of the tax policy trends that can be seen in various countries since the turn of the century. Thirty-three national reports from countries across the globe have been compiled in this volume. The reports, which were prepared for the conference "Trends and Players in Tax Policy" that took place in Rust (Austria) from 4-6 July 2013, focus on how different countries pursue their tax policy goals in the global economy and try to secure competitiveness and, at the same time, protect the national tax base.--

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