The challenges of tax reform in a global economy

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Bibliographic Information

The challenges of tax reform in a global economy

edited by James Alm, Jorge Martinez-Vazquez, and Mark Rider

Springer, c2006

  • : hbk.
  • : softcover

Available at  / 15 libraries

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Note

"These essays were presented at a conference held in Atlanta in May 2004, and sponsored by the Andrew Young School of Policy Studies at Georgia State University"--P. [3]

Includes bibliographical references and index

HTTP:URL=http://www.loc.gov/catdir/enhancements/fy0663/2005934721-d.html Information=Publisher description

Contents of Works

  • Thinking about tax reform in the emerging global economy / James Alm, Jorge Martinez-Vazquez, and Mark Rider
  • Taxation and income distribution : myth and realities / Arnold C. Harberger
  • Trade-offs between targeting and simplicity : lessons from the U.S. and British experiences with refundable tax credits / Janet Holtzblatt
  • Transfer pricing and tax havens : mending the revenue nets of developing and transition countries / Charles E. McLure, Jr.
  • Taxation and FDI in developed and developing countries / Timothy Goodspeed
  • The changing structure of tax policies for foreign direct investment in developing countries / Jack M. Mintz
  • International tax competition and tax incentives in developing countries / Elisabeth Gugl and George R. Zodrow
  • Tax competition with and without preferential treatment of a highly-mobile tax base / John Douglas Wilson
  • Can developing countries impose an individual income tax? /James Alm and Sally Wallace
  • A fresh look at the VAT / Kelly D. Edmiston and William F. Fox
  • The property tax in a new environment : lessons from tax reform efforts in transition economies / Joan Youngman and Jane Malme
  • Societal institutions and tax effort in developing countries / Richard M. Bird, Jorge Martinez-Vazquez, and Benno Torgler
  • Explaining tax reform / Walter Hettich and Stanley L. Winer
  • Implications of tax administration for tax design : a tentative assessment / Arindam Das-Gupta
  • The role of organizational design in the revenue strategies of developing countries : benchmarking with VAT performance / William McCarten
  • How to approach comprehensive tax reform : have the rules of the game changed? / Roy Bahl

Description and Table of Contents

Description

This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book's general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added tax, the property tax), how to consider the politics and administrative aspects of tax reform, and how to combine the separate insights into comprehensive tax reform.

Table of Contents

Taxation and Distribution.- The International Dimension.- The Role of Tax Incentives.- Tax Structure Revisited.- The Political and Administrative Dimension of Tax Reform.- Summary and Conclusion.

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