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Why Tax Systems Differ: A Comparative Study of the Political Economy of Taxation - Tapa blanda

Sandford, Cedric

 
9780951515785: Why Tax Systems Differ: A Comparative Study of the Political Economy of Taxation

Sinopsis

This book analyses and compares taxation in different countries. It looks at what tax systems have in common, how they differ and seeks to explain the the similarities and the differences.No attempt is made to confine the analysis on each topic to the same group of countries. Whilst the emphasis is on the larger advanced countries, countries are drawn on from all round the world according to the nature of the topic and the data available.The book seeks to answer questions such as:Why do developing countries rely heavily on indirect taxes? Why is income tax the dominant tax in advanced countries? Why is the property tax the most widely used tax in local government? Why do some countries have more tax expenditures than others? Why has VAT become the dominant sales tax world-wide? Why do less than half OECD countries have annual wealth taxes? Why are there so many differences in the way countries tax corporate income and capital gains? What are the keys to success in tax reform? And many more.In seeking to answer these questions the author draws on economic theory but also recognises the significance of historical, legal and social differences, the importance of constitutional constraints, the influence of geography and globalisation and the often decisive role played by the convictions and whims of politicians.

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Acerca del autor

Cedric Sandford, Emeritus Professor of Public Economics, University of Bath, UK (deceased)

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Otras ediciones populares con el mismo título

9780951515778: Why Tax Systems Differ: A Comaprative Study of the Political Economy of Taxation

Edición Destacada

ISBN 10:  0951515772 ISBN 13:  9780951515778
Editorial: Fiscal Publications, 2000
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