Comparative Taxation

Why tax systems differ

Chris Evans, John Hasseldine, Andy Lymer, Robert Ricketts, Cedric Sandford (Autoren)

Buch | Softcover

500 Seiten

2017
Fiscal Publications (Verlag)
9781906201364 (ISBN)

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This book explores how tax systems are designed. It critically reviews options for designing a system to address taxation of incomes, wealth and consumption at the local, national and super-national levels.

This book explores a number of critical issues related to tax systems around the world. Drawing upon a wealth of literature, it compares and contrasts modern tax systems in developed and developing countries, identifying factors that suggest they are converging and others that continue to distinguish them. It addresses the taxation of incomes (personal and corporate), wealth and consumption at the local, national, supranational and international levels; considers the use of environmental taxes; provides an analysis of modern trends in tax administration including issues of tax complexity and of tax compliance; and addresses the process and outcomes of tax reform.

Readers will include anyone interested in how tax systems are formed, how they operate in practice, and how they are reformed.

An ideal text for academic study at the intermediate or advanced levels

This text explores and answers questions including:

Why are the tax systems of developing and developed countries converging and how do they still differ?
Why is the property tax the most widely used tax for local government?
Why has income become the predominant tax base in developed countries?
Do we need corporate income taxes?
Why are wealth taxes relatively under-utilised in all countries?
Why have so many countries adopted a VAT as their general sales tax?
How do taxes help governments to deliver environmental objectives?
Can we avoid complexity in tax system design or are we stuck with it if we want effective taxes?
Why do taxpayers comply, or not comply, with their tax obligations?
Where should we go next in designing tax systems for the 21st century?

... and many others.

Chris Evans, Professor of Taxation, UNSW Sydney, Australia John Hasseldine, Professor of Accounting and Taxation, University of New Hampshire, USA Andy Lymer, Professor of Accounting and Taxation, University of Birmingham, UK Robert Ricketts, Frank M Burke Chair of Taxation, Texas Tech University, USA Cedric Sandford, Emeritus Professor of Public Economics, University of Bath, UK (deceased)

Erscheinungsdatum	07.09.2017
Sprache	englisch
Maße	172 x 244 mm
Themenwelt	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Steuern / Steuerrecht
	Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-13	9781906201364 / 9781906201364
Zustand	Neuware