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The Ecology of Tax Systems - Vito Tanzi

The Ecology of Tax Systems

Factors that Shape the Demand and Supply of Taxes

(Autor)

Buch | Hardcover
192 Seiten
2018
Edward Elgar Publishing Ltd (Verlag)
978-1-78811-686-2 (ISBN)
CHF 144,90 inkl. MwSt
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This groundbreaking book analyzes how the ecology of taxation is fundamental for the success or failure of tax systems.Students of taxation from various fields and economists interested in taxation and public finance will appreciate this book’s new perspective on success and failure of taxes and tax systems.
This groundbreaking book analyzes how the ecology of taxation is fundamental for the success or failure of tax systems. It specifically focuses on the role of the ecological environment on taxation; the factors that determine the ecology of taxation; and how the ecology of taxation has changed and may continue to evolve. Income taxes operate well in highly industrialized countries, characterized by large enterprises, modern accounting, thousands of workers and tangible products. There are great difficulties, however, when they operate in countries with higher levels of informality. Vito Tanzi addresses this effect and the influence of economic structure; the income distribution; globalization; technology; and various other main elements that determine the ecology of taxation. The implicit, important conclusion is that there are no permanent or universal optimal tax theories: all theories are related to this ecology.

Students of taxation from various fields and economists interested in taxation and public finance will appreciate this book's new perspective on success and failure of taxes and tax systems. It will also serve as a useful resource for tax historians, policy experts, teachers, and tax theorists.

Vito Tanzi, Honorary President, International Institute of Public Finance, Munich, Germany

Contents: Preface 1. Factors that influence tax systems 2. Industrialization, Globalization and Taxation 3. Complexity in Taxation 4. The Supply-side Revolution and challenges in taxing the Rich 5. Globalization and the Taxation of the Rich 6. Role of Taxation in Fiscal Imbalances before the Financial Crisis 7. Taxation and Equitable Economic Development 8. Why Developing Countries have Low Tax Levels 9. Tax Reform in Latin America: a Long-term Assessment 10. Enhancing the Fiscal Capacity of Developing Countries 11. Options for Revenue-Sharing Arrangements in Federations 12. Summing Up Index

Erscheinungsdatum
Verlagsort Cheltenham
Sprache englisch
Maße 156 x 234 mm
Themenwelt Recht / Steuern Steuern / Steuerrecht
Sozialwissenschaften Politik / Verwaltung Staat / Verwaltung
Wirtschaft Betriebswirtschaft / Management Finanzierung
Wirtschaft Volkswirtschaftslehre Wirtschaftspolitik
ISBN-10 1-78811-686-0 / 1788116860
ISBN-13 978-1-78811-686-2 / 9781788116862
Zustand Neuware
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