The Challenges of Tax Reform in a Global Economy

This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book's general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added tax, the property tax), how to consider the politics and administrative aspects of tax reform, and how to combine the separate insights into comprehensive tax reform.

List of contents

Taxation and Distribution.- The International Dimension.- The Role of Tax Incentives.- Tax Structure Revisited.- The Political and Administrative Dimension of Tax Reform.- Summary and Conclusion.

Summary

This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book’s general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added tax, the property tax), how to consider the politics and administrative aspects of tax reform, and how to combine the separate insights into comprehensive tax reform.

Product details

• Assisted by: J. Alm (Editor), James Alm (Editor), J. Martinez-Vazquez (Editor), Jorg Martinez-Vazquez (Editor), Jorge Martinez-Vazquez (Editor), M. Rider (Editor), Mark Rider (Editor)
• Publisher: Springer, Berlin
• Languages: English
• Product format: Hardback
• Released: 23.02.2006
• EAN: 9780387299129
• ISBN: 978-0-387-29912-9
• No. of pages: 474
• Weight: 952 g
• Illustrations: X, 474 p.
• Subjects: Social sciences, law, business > Business > General, dictionaries; B, Economic Policy, Economics, Public Economics, Economics and Finance, Political Economy, Management science, Public finance, Development Economics, Development economics & emerging economies