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The Resource Comparative taxation : why tax systems differ

Comparative taxation : why tax systems differ

Label
Comparative taxation : why tax systems differ
Title
Comparative taxation : why tax systems differ
Creator
Subject
Language
eng
Summary
This book explores a number of critical issues related to tax systems around the world. Drawing upon a wealth of literature, it compares and contrasts modern tax systems in developed and developing countries, identifying factors that suggest they are converging and others that continue to distinguish them. It addresses the taxation of incomes (personal and corporate), wealth and consumption at the local, national, supra-national and international levels; considers the use of environmental taxes; provides an analysis of modern trends in tax administration including issues of tax complexity and of tax compliance; and addresses the process and outcomes of tax reform. The book falls into three parts. Part 1 concerns tax structures. Part 2 looks at individual taxes or related groups of taxes, and focuses upon what many consider to be the three broad bases upon which taxes can be levied (income base, capital or wealth base, and consumption base). Part 3 deals with key aspects of policy-making and tax administration
Additional physical form
Includes references and index
http://library.link/vocab/creatorName
  • Evans, C
  • Hasseldine, J
  • Lymer, A
  • Ricketts, R
  • Sandford, C
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • tax system
  • individual income tax
  • corporate income tax
  • capital tax
  • wealth tax
  • consumption tax
  • environmental tax
  • MNE
  • tax policy
  • tax compliance
  • tax reform
  • developing countries
Label
Comparative taxation : why tax systems differ
Instantiates
Publication
Extent
xviii, 339 p.
Isbn
9781906201364
Label
Comparative taxation : why tax systems differ
Publication
Extent
xviii, 339 p.
Isbn
9781906201364

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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