The Elgar guide to tax systems
著者
書誌事項
The Elgar guide to tax systems
E. Elgar, c2011
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
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. The authors in this volume are among the top scholars in the study of public finance. The development of tax systems in OECD countries is examined, as are various methods of taxation (direct versus indirect, corporate income tax, value added tax and others) employed throughout the world. The politics of public finance and the institutions used to administer it are also analyzed. Reflecting on the influence of the research itself, Richard Bird closes the book with a chapter exploring whether or not economic literature has focused on the issues and problems that really matter to policy makers and whether it has influenced the development of tax systems.
Economists in academia, government, and business along with tax lawyers and policy makers will find this volume an invaluable resource.
Contributors include: E. Albi, R. Bahl, R. Bird, R. Boadway, S. Cnossen, H. Cremer, J. Hasseldine, W. Hettich, M. Keen, P. Pestieau, A. Sandmo, V. Tanzi, S. Winer
目次
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
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