The Challenges of Tax Reform in a Global Economy

2006
ISBN: 978-0-387-29912-9
Verlag: Springer US

Buch, Englisch, 474 Seiten, HC runder Rücken kaschiert, Format (B × H): 160 mm x 241 mm, Gewicht: 1890 g

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.

Zielgruppe

Research

Autoren/Hrsg.

Alm, James

Rider, Mark

Martinez-Vazquez, Jorge

Fachgebiete

• Wirtschaftswissenschaften Volkswirtschaftslehre Internationale Wirtschaft Entwicklungsökonomie & Emerging Markets
• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung
• Wirtschaftswissenschaften Volkswirtschaftslehre Wirtschaftspolitik, politische Ökonomie

Inhaltsverzeichnis

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.