Buch, Englisch, 450 Seiten, Print PDF, Format (B × H): 161 mm x 240 mm, Gewicht: 840 g
Buch, Englisch, 450 Seiten, Print PDF, Format (B × H): 161 mm x 240 mm, Gewicht: 840 g
ISBN: 978-0-19-829331-6
Verlag: OUP Oxford
This volume is the only book to provide a comparative and systematic analysis of the tax systems of the major industrialized nations (the G7 plus Netherlands, Spain, and Sweden) over the last decade. An introductory chapter compares the tax levels, structures, and systems of the ten, notes differences between government preoccupations in mid-1980s and mid-1990s, and unusual tax features of particular countries, before speculating on likely changes in the remaining years of the century. In the ten main chapters, individual national experts providein a standardized format to facilitate comparisondetails of all the significant taxes and important changes in relation to specific policy considerations such as fiscal deficits, savings and investment incentives, income distribution effects, and administrative and compliance costs. The country chapters conclude with a summary of recent and prospective tax reforms, which in each case takes account of the underlying economic conditions and political climate.
Autoren/Hrsg.
Fachgebiete
Weitere Infos & Material
- 1: Ken Messere: An Overview
- 2: Richard M. Bird, David B. Perry, and Thomas A. Wilson: Canada
- 3: Laurence Blotnicki and Chrisophe Heckly: France
- 4: Willi Leibfritz, Wolfgang Büttner, Ulrich van Essen: Germany
- 5: Laura Castellucci: Italy
- 6: Hiromitsu Ishi: Japan
- 7: Flip de Kam: The Netherlands
- 8: M. A. Lasheras and Isabel Menendez: Spain
- 9: Krister Andersson and Leif Mutén: Sweden
- 10: Andrew Dilnot and Gary Stears: United Kingdom
- 11: Janet G. Stotsky and Emil M. Sunley: United States
- Index
