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Vol 23 No 5 May/June 2018

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The Elgar Guide to Tax Systems

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Edited by: Emilio Albi, Jorge Martinez-Vazquez

ISBN13: 9780857933881
Published: October 2011
Publisher: Edward Elgar Publishing Limited
Country of Publication: UK
Format: Hardback
Price: £160.00

Despatched in 4 to 6 days.

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. The authors in this volume are among the top scholars in the study of public finance. The development of tax systems in OECD countries is examined, as are various methods of taxation (direct versus indirect, corporate income tax, value added tax and others) employed throughout the world. The politics of public finance and the institutions used to administer it are also analyzed. Reflecting on the influence of the research itself, Richard Bird closes the book with a chapter exploring whether or not economic literature has focused on the issues and problems that really matter to policymakers and whether it has influenced the development of tax systems. Economists in academia, government, and business along with tax lawyers and policymakers will find this volume an invaluable resource.

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Introduction Emilio Albi and Jorge Martinez-Vazquez 1. Tax Systems in the OECD: Recent Evolution, Competition and Convergence Vito Tanzi 2. Direct versus Indirect Taxation: Trends, Theory and Economic Significance Jorge Martinez-Vazquez, Violeta Vulovic and Yongzheng Liu 3. Individual Income Taxation: Income, Consumption, or Dual? Robin Boadway 4. The Challenges of Corporate Income Taxes in a Globalised World Emilio Albi 5. Wealth and Wealth Transfer Taxation: A Survey Helmuth Cremer and Pierre Pestieau 6. Value Added Tax: Onward and Upward? Jorge Martinez-Vazquez and Richard M. Bird 7. The Economics of Excise Taxation Sijbren Cnossen 8. The Scale and Scope of Environmental Taxation Agnar Sandmo 9. Financing Subnational Governments with Decentralized Taxes Roy Bahl 10. The Administration of Tax Systems John Hasseldine 11. Political Regimes, Institutions and the Nature of Tax Systems Stanley L. Winer, Lawrence W. Kenny and Walter Hettich 12. Tax System Change and the Impact of Tax Research Richard M. Bird Index