This book provides a comprehensive analysis of tax systems and tax reforms in a number of Latin American countries since the early 1990's, including Argentina and Brazil, Costa Rica and Mexico, Paraguay, Colombia, Chile and Uruguay.

The authors present and discuss tax systems from a broad quantitative and historical perspective and describe the main taxes existing in each country, presenting the details of their institutional features. The existing interactions between the economic structure, the corporate tax system and the attraction of FDI inflows are of paramount importance and these issues are deeply analyzed in the book. A characteristic trait of the area is the proliferation of tax havens, particularly located in the Caribbean and in some other small islands, and the book provides an analysis of these havens and the counteractions adopted by the OECD countries. Finally, the book investigates the political economy of Latin America's taxation, exploring why many of these countries have experienced a democratic transition but poor economic performances.

This book examines the present status, recent tax reforms and planned tax policies in some South and East Asia countries since the 1990s. The evidence is presented in a user friendly manner, but at the same time uses technically sophisticated methods. The main countries studied are China, India, Japan, Malaysia, South Korea and Thailand. It is unique for being the first systematic treatment of the topic: hitherto, the information available has been widely dispersed and difficult to access. It should prove to be a natural companion to two previous books on taxation published by Routledge and also edited by Luigi Bernardi.

Building on the work carried out in the 2004 Routledge book, Tax Systems and Tax Reforms in Europe, an international team of contributors now turn their attention to the new EU member states. The book compares conditions in the new and potential EU Member states to those in the long-standing EU countries. Topics covered include: * A Comparative View of Taxation in the EU and in New Members * Tax Policy in EU New Members * Tax Policy in New Members under the Stability Pact * Tax Administration and the Black Economy. As well as investigating countries such as the Czech Republic, Estonia and the Baltics, Hungary, Poland and Slovenia, this outstanding book contains a foreword by Vito Tanzi and will be a valuable resource for postgraduates and professionals in the fields of economics, politics, finance and European studies.

This book provides a comprehensive analysis of tax systems and tax reforms in a number of Latin American countries since the early 1990's, including Argentina and Brazil, Costa Rica and Mexico, Paraguay, Colombia, Chile and Uruguay. The authors present and discuss tax systems from a broad quantitative and historical perspective and describe the main taxes existing in each country, presenting the details of their institutional features. The existing interactions between the economic structure, the corporate tax system and the attraction of FDI inflows are of paramount importance and these issues are deeply analyzed in the book. A characteristic trait of the area is the proliferation of tax havens, particularly located in the Caribbean and in some other small islands, and the book provides an analysis of these havens and the counteractions adopted by the OECD countries. Finally, the book investigates the political economy of Latin America's taxation, exploring why many of these countries have experienced a democratic transition but poor economic performances.

This book examines the present status, recent tax reforms and planned tax policies in some South and East Asia countries since the 1990s. The evidence is presented in a user friendly manner, but at the same time uses technically sophisticated methods. The main countries studied are China, India, Japan, Malaysia, South Korea and Thailand.

It is unique for being the first systematic treatment of the topic: hitherto, the information available has been widely dispersed and difficult to access. It should prove to be a natural companion to two previous books on taxation published by Routledge and also edited by Luigi Bernardi.

Building on the work carried out in the 2004 Routledge book, Tax Systems and Tax Reforms in Europe, an international team of contributors now turn their attention to the new EU member states. The book compares conditions in the new and potential EU Member states to those in the long-standing EU countries. Topics covered include:

* A Comparative View of Taxation in the EU and in New Members
* Tax Policy in EU New Members
* Tax Policy in New Members under the Stability Pact
* Tax Administration and the Black Economy.

As well as investigating countries such as the Czech Republic, Estonia and the Baltics, Hungary, Poland and Slovenia, this outstanding book contains a foreword by Vito Tanzi and will be a valuable resource for postgraduates and professionals in the fields of economics, politics, finance and European studies.

Contents:
Part One: A General Picture of European Tax Systems and the Main Topics in Tax Reforms 1. A Comparative View of Selected European Countries Luca Gandullia 2. Rationale and Open Issues of more Radical Reforms Luigi Bernardi 3. Public Finance and Political Economies in Tax Design and Reforms Paola Profeta 4. Reducing Fiscal Pressure Under the Stability Pact Fedele De Novellis and Salvatore Parlato Part Two: National Case Studies of European Tax Systems and Tax Reforms Luca Gandullia Co-Editor 5. France Simona Scabrosetti 6. Germany Giorgia C. Maffini 7. Ireland Alessandro Sommacal 8. Italy Luigi Bernardi 9. Spain Davide Tondani 10. The Netherlands Graziano Abrate 11. The United Kingdom Giuseppe Migali