Political Regimes, Institutions, and the Nature of Tax Systems

Stanley Winer (), Lawrence Kenny and Walter Hettich

Chapter 11 in The Elgar Guide to Tax Systems, 2011 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)
Date: 2011
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Working Paper: Political Regimes, Institutions and the Nature of Tax Systems (2010)
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