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

Cedric Sandford

Brossura

ISBN 10: 0951515780 ISBN 13: 9780951515785

Casa editrice: Fiscal Publications, 2006

Riassunto

This book seeks to answer a series of questions, such as: Why do developing countries rely heavily on indirect taxes? Why is income tax the dominant tax in advanced countries? 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? Why 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 historical, legal and social differences, the influence of geography, the importance of constitutional constraints and the often decisive role played by the whims and convictions of politicians.

Dettagli dell'edizione

• Editore: Fiscal Publications
• Data di pubblicazione: 2006
• Lingua: Inglese
• ISBN 10: 0951515780
• ISBN 13: 9780951515785
• Rilegatura: Copertina flessibile
• Numero di pagine: 224
• Contatto del produttore: non disponibile
• Persona responsabile: non disponibile