The Elgar Guide to Tax Systems

Edited by Emilio Albi and Jorge Martinez-Vazquez ()

in Books from Edward Elgar Publishing

Abstract: 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.

Keywords: Economics and Finance; Law - Academic; Politics and Public Policy (search for similar items in EconPapers)
JEL-codes: H0 (search for similar items in EconPapers)
Date: 2011
ISBN: 9780857933881
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Citations: View citations in EconPapers (40)

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Chapters in this book:

Ch 1 Tax Systems in the OECD: Recent Evolution, Competition, and Convergence

Vito Tanzi

Ch 2 Direct versus Indirect Taxation: Trends, Theory, and Economic Significance

Jorge Martinez-Vazquez, Violeta Vulovic and Yongzheng Liu

Ch 3 Individual Income Taxation: Income, Consumption, or Dual?

Robin Boadway

Ch 4 The Challenges of Corporate Income Taxes in a Globalized World

Emilio Albi

Ch 5 Wealth and Wealth Transfer Taxation: A Survey

Helmuth Cremer and Pierre Pestieau

Ch 6 Value-Added Tax: Onward and Upward?

Jorge Martinez-Vazquez and Richard Bird

Ch 7 The Economics of Excise Taxation

Sijbren Cnossen

Ch 8 The Scale and Scope of Environmental Taxation

Agnar Sandmo

Ch 9 Financing Subnational Governments with Decentralized Taxes

Roy Bahl

Ch 10 The Administration of Tax Systems

John Hasseldine

Ch 11 Political Regimes, Institutions, and the Nature of Tax Systems

Stanley Winer, Lawrence Kenny and Walter Hettich

Ch 12 Tax System Change and the Impact of Tax Research

Richard Bird

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