The politics of taxation : a comparative perspective
著者
書誌事項
The politics of taxation : a comparative perspective
（Comparative politics）
B. Blackwell, 1991
- : hard
- : pbk
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注記
Bibliography: p. [300]-328
Includes index
内容説明・目次
内容説明
Taxation is of crucial importance to politicians and political scientists. The question of how a government will raise its taxes and how it will spend them is a central political issue, which needs to be addressed politically. In this text, B.Guy Peters provides an introduction to the politics of taxation in the industrialized democracies. This perspective is comparative across the OECD countries, and draws on data from the OECD along with other sources. The narrative progresses through addressing and illuminating a series of key questions about tax policy and tax politics: Why do governments levy taxes?; which forms of tax can they use?; what do governments spend tax revenue on?; why do governments run deficits?; what political actions do people take concerning taxes?; and can the tax system be reformed? "The Politics of Taxation" is aimed at students and teachers of comparative politics, public policy and public finance. It should also be of interest to students of economics and law.
目次
Preface 1. Understanding Tax Policy 2. Variations on a Theme: The Nature of Taxation 3. Spending Public Money: More Variations on a Theme 4. Putting the Two Sides Together: The Budget Deficit and Income Redistribution 5. Voice: What do the Citizens Say About Taxes?6. Exit: Tax Evasion and Tax Avoidance 7. The Development of the Tax Systems 8. Implementing Tax Policy 9. Tax Reform.
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