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 policy makers and whether it has influenced the
development of tax systems. Economists in academia, government, and
business along with tax lawyers and policy makers will find this
volume an invaluable resource. Contributors include: E. Albi, R.
Bahl, R. Bird, R. Boadway, S. Cnossen, H. Cremer, J. Hasseldine, W.
Hettich, M. Keen, P. Pestieau, A. Sandmo, V. Tanzi, S. Winer
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