Hardback
Taxing Income and Consumption
The Development of International Tax Law and Policy
9781035344581 Edward Elgar Publishing
This incisive book presents a critical analysis of contemporary issues in international taxation, considering the longstanding question of how best to tax income and consumption. Leading experts from across the globe explore the future of tax in a changing world, promoting a re-examination of fundamental issues in tax law and policy.
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Critical Acclaim
More Information
This incisive book presents a critical analysis of contemporary issues in international taxation, considering the longstanding question of how best to tax income and consumption. Leading experts from across the globe explore the future of tax in a changing world, promoting a re-examination of fundamental issues in tax law and policy.
Chapters reflect on highly debated topics in international tax law, discussing how tax policy and legislative processes can be improved. Showcasing perspectives from both developed and emerging economies, contributing authors provide a comprehensive overview of the field, examining issues related to tax treaties and avoidance, corporate tax behavior, tax administration and dispute resolution. Ultimately, the book looks toward the future of tax law, highlighting attempts to address evolving economic, social and environmental challenges as well as the need to learn from past reforms.
Students and scholars of tax law, international economic law, political science, and business will benefit from the book’s in-depth coverage of global tax affairs. Its practical advice also makes this an invaluable resource for tax lawyers and practitioners, policymakers, international organizations and ministries of finance.
Chapters reflect on highly debated topics in international tax law, discussing how tax policy and legislative processes can be improved. Showcasing perspectives from both developed and emerging economies, contributing authors provide a comprehensive overview of the field, examining issues related to tax treaties and avoidance, corporate tax behavior, tax administration and dispute resolution. Ultimately, the book looks toward the future of tax law, highlighting attempts to address evolving economic, social and environmental challenges as well as the need to learn from past reforms.
Students and scholars of tax law, international economic law, political science, and business will benefit from the book’s in-depth coverage of global tax affairs. Its practical advice also makes this an invaluable resource for tax lawyers and practitioners, policymakers, international organizations and ministries of finance.
Critical Acclaim
‘This book is an outstanding introduction to the most pressing current issues in taxation. It includes contributions on a variety of hot topics from the most eminent scholars in the field. It is a must read for policymakers, lawyers, economists and accountants interested in current debates about tax policy.’
– Reuven Avi-Yonah, University of Michigan, USA
‘A welcome and timely review of the fundamental issues in income and consumption tax reform with thorough analysis of key questions across the tax practice and tax reform spectrum. This book brings together a collection of world-renowned experts in the field explaining how we got here and where tax systems are heading.’
– Richard Krever, author of the Foreword, University of Western Australia
– Reuven Avi-Yonah, University of Michigan, USA
‘A welcome and timely review of the fundamental issues in income and consumption tax reform with thorough analysis of key questions across the tax practice and tax reform spectrum. This book brings together a collection of world-renowned experts in the field explaining how we got here and where tax systems are heading.’
– Richard Krever, author of the Foreword, University of Western Australia
