Skip to search
Skip to main content
Search in
Keyword
Title (keyword)
Author (keyword)
Subject (keyword)
Title starts with
Subject (browse)
Author (browse)
Author (sorted by title)
Call number (browse)
search for
Search
Advanced Search
Bookmarks
(
0
)
Princeton University Library Catalog
Start over
Cite
Send
to
SMS
Email
EndNote
RefWorks
RIS
Printer
Bookmark
The Elgar guide to tax systems / edited by Emilio Albi, Jorge Martinez-Vazquez.
Format
Book
Language
English
Published/Created
Cheltenham [England] : Edward Elgar Pub., 2011.
Description
1 online resource (xi, 462 pages) : illustrations.
Details
Subject(s)
Taxation
—
Law and legislation
[Browse]
Editor
Albi Ibáñez, Emilio
[Browse]
Martinez-Vazquez, Jorge
[Browse]
Related name
Edward Elgar Publishing
[Browse]
Summary note
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.
Bibliographic references
Includes bibliographical references and index.
Contents
1. Tax Systems In The Oecd : Recent Evolution, Competition, And Convergence / Vito Tanzi
2. Direct Versus Indirect Taxation : Trends, Theory, And Economic Significance / Jorge Martinez-Vazquez, Violeta Vulovic And Yongzheng Liu
3. Individual Income Taxation : Income, Consumption, Or Dual? / Robin Boadway
4. The Challenges Of Corporate Income Taxes In A Globalized World / Emilio Albi
5. Wealth And Wealth Transfer Taxation : A Survey / Helmuth Cremer And Pierre Pestieau
6. Value-Added Tax : Onward And Upward? / Jorge Martinez-Vazquez And Richard M. Bird
7. The Economics Of Excise Taxation / Sijbren Cnossen
8. The Scale And Scope Of Environmental Taxation / Agnar Sandmo
9. Financing Subnational Governments With Decentralized Taxes / Roy Bahl
10. The Administration Of Tax Systems / John Hasseldine
11. Political Regimes, Institutions, And The Nature Of Tax Systems / Stanley L. Winer, Lawrence W. Kenny, And Walter Hettich
12. Tax System Change And The Impact Of Tax Research / Richard M. Bird.
Show 9 more Contents items
Other title(s)
Guide to tax systems
ISBN
9780857933898 (e-book)
LCCN
2011926844
Statement on responsible collection description
Princeton University Library aims to describe library materials in a manner that is respectful to the individuals and communities who create, use, and are represented in the collections we manage.
Read more...
Other views
Staff view
Ask a Question
Suggest a Correction
Supplementary Information
Other versions
The Elgar guide to tax systems / edited by Emilio Albi, Jorge Martinez-Vazquez.
id
9972264543506421
The Elgar guide to tax systems / edited by Emilio Albi, Jorge Martinez-Vazquez.
id
SCSB-5618490