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.
General
Is the information for this product incomplete, wrong or inappropriate?
Let us know about it.
Does this product have an incorrect or missing image?
Send us a new image.
Is this product missing categories?
Add more categories.
Review This Product
No reviews yet - be the first to create one!