This book analyses and compares taxation in different countries. It
looks at what tax systems have in common, how they differ and seeks
to explain the the similarities and the differences. No attempt is
made to confine the analysis on each topic to the same group of
countries. Whilst the emphasis is on the larger advanced countries,
countries are drawn on from all round the world according to the
nature of the topic and the data available. The book seeks to
answer questions such as: Why do developing countries rely heavily
on indirect taxes? Why is income tax the dominant tax in advanced
countries? Why is the property tax the most widely used tax in
local government? Why do some countries have more tax expenditures
than others? Why has VAT become the dominant sales tax world-wide?
Why do less than half OECD countries have annual wealth taxes? Why
are there so many differences in the way countries tax corporate
income and capital gains? What are the keys to success in tax
reform? And many more. In seeking to answer these questions the
author draws on economic theory but also recognises the
significance of historical, legal and social differences, the
importance of constitutional constraints, the influence of
geography and globalisation and the often decisive role played by
the convictions and whims of politicians.
General
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