Hardback
The Elgar Guide to Tax Systems
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.
More Information
Critical Acclaim
Contributors
Contents
More Information
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.
In this volume, renowned public finance scholars analyze the state of taxes in the world, including tax systems in OECD countries as well as the current trends and types of taxation, such as direct versus indirect taxation, personal income tax, corporate income tax, value-added tax and others tried and re-tried all over the world amidst political realities which make public finance – and the institutions used to administer it – of critical importance to emerging and to established economies.
Economists in academia, government, and business along with tax lawyers and policymakers will find this volume an invaluable resource.
In this volume, renowned public finance scholars analyze the state of taxes in the world, including tax systems in OECD countries as well as the current trends and types of taxation, such as direct versus indirect taxation, personal income tax, corporate income tax, value-added tax and others tried and re-tried all over the world amidst political realities which make public finance – and the institutions used to administer it – of critical importance to emerging and to established economies.
Economists in academia, government, and business along with tax lawyers and policymakers will find this volume an invaluable resource.
Critical Acclaim
‘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
– 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
Contributors
Contributors: E. Albi, R. Bahl, R.M. Bird, R. Boadway, S. Cnossen, H. Cremer, J. Hasseldine, W. Hettich, L.W. Kenny, Y. Liu, J. Martinez-Vazquez, P. Pestieau, A. Sandmo, V. Tanzi, V. Vulovic, S.L. Winer
Contents
Contents:
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
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
