The Ecology Of Tax Systems

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The Ecology Of Tax Systems

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Author : Vito Tanzi
language : en
Publisher: Edward Elgar Publishing
Release Date : 2018-03-30

The Ecology Of Tax Systems written by Vito Tanzi and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-03-30 with Business & Economics categories.

This groundbreaking book analyzes how the ecology of taxation is fundamental for the success or failure of tax systems. It specifically focuses on the role of the ecological environment on taxation; the factors that determine the ecology of taxation; and how the ecology of taxation has changed and may continue to evolve. The implicit, important conclusion is that there are no permanent or universal optimal tax theories: all theories are related to this ecology.

The Elgar Guide To Tax Systems

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Author : Emilio Albi
language : en
Publisher: Edward Elgar Publishing
Release Date : 2011-01-01

The Elgar Guide To Tax Systems written by Emilio Albi and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-01-01 with Business & Economics categories.

"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. The authors in this volume are among the top scholars in the study of public finance. The development of tax systems in OECD countries is examined, as are various methods of taxation (direct versus indirect, corporate income tax, value added tax and others) employed throughout the world. The politics of public finance and the institutions used to administer it are also analyzed.Reflecting on the influence of the research itself, Richard Bird closes the book with a chapter exploring whether or not economic literature has focused on the issues and problems that really matter to policymakers and whether it has influenced the development of tax systems."--Publisher's website.

Tax Systems

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Author : Joel Slemrod
language : en
Publisher: MIT Press
Release Date : 2013-12-13

Tax Systems written by Joel Slemrod and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-12-13 with Business & Economics categories.

An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance. Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider such aspects of taxation as administration, compliance, and remittance. Slemrod and Gillitzer explore what they term a tax-systems approach, which takes tax evasion seriously; revisits the issue of remittance, or who writes the check to cover tax liability (employer or employee, retailer or consumer); incorporates administrative and compliance costs; recognizes a range of behavioral responses to tax rates; considers nonstandard instruments, including tax base breadth and enforcement effort; and acknowledges that tighter enforcement is sometimes a more socially desirable way to raise revenue than an increase in statutory tax rates. Policy makers, Slemrod and Gillitzer argue, would be well advised to recognize the interrelationship of tax rates, bases, enforcement, and administration, and acknowledge that tax policy is really tax-systems policy.

Handbook Of Research On Environmental Taxation

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Author : Janet E. Milne
language : en
Publisher: Edward Elgar Publishing
Release Date : 2012-01-01

Handbook Of Research On Environmental Taxation written by Janet E. Milne and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-01-01 with Business & Economics categories.

ÔIngeniously organized in a life cycle format, the Handbook covers environmental taxation concepts, design, acceptance, implementation, and impact. The universal themes discussed in each area will appeal to a broad range of readers.Õ Ð Larry Kreiser, Cleveland State University, US ÔThis book is a smart and useful readerÕs guide providing analytical tools for a full comprehension of environmental taxes, with an interdisciplinary approach that looks at all the different phases of environmental taxation: from the design to the implementation, the political acceptance and the impact on the economy. The authorsÕ effort is very successful in endowing academicians, policy makers and the general public with an excellent proof of the effectiveness of environmental taxes and green tax reforms.Õ Ð Alberto Majocchi, University of Pavia, Italy ÔPutting the words ÒenvironmentÓ next to ÒtaxationÓ might not always be the flavour of the month, but no modern society can ignore the value of the natural environment and the need to maintain its good quality and no competitive economy can prosper without the necessary tax revenues to function. Environmental taxation offers the prospect of moving towards a more resource-efficient economy, where preference is given to tax more what we burn, less what we earn. I welcome this contribution to the literature.Õ Ð Commissioner Connie Hedegaard, European Commission ÔThe Milne and Andersen volume provides a splendid treatment of environmental taxation that encompasses the basic conceptual issues, problems of tax design and implementation, and several insightful case studies that show how environmental taxes actually work in practice. It is the best overall treatment of environmental taxation available: comprehensive, rigorous, and readable.Õ Ð Wallace Oates, University of Maryland, US The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using taxation to achieve environmental goals. The Handbook explores the conceptual foundations of environmental taxation, essential elements for designing environmental tax measures, factors that influence the acceptance of environmental taxation, the variety of ways to implement environmental taxes, their environmental and economic impact and, finally, the larger question of the role of taxation among other policy approaches to environmental protection. Intermixing theory with case studies, the Handbook offers readers lessons that can be applied around the world. It identifies key bodies of research for people who are already working in the field or entering the field and highlights issues that call for more research in the future. With systematic analysis of key issues in environmental taxation, this book will appeal to researchers, governments, think tanks, NGOs, and academics in law, economics, political science and public finance, as well as students specializing in environmental taxation and other market-based instruments.

Comparative Taxation

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Author : Chris Evans
language : en
Publisher:
Release Date : 2017-08-15

Comparative Taxation written by Chris Evans and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-08-15 with Business & Economics categories.

This book compares and contrasts tax systems in developed and developing countries. It addresses; the taxation of incomes, wealth and consumption at the local, national, supranational and international levels; environmental taxes; modern trends in tax admin; and tax reform.

Taxation For Environmental Protection

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Author : Asbjorn Eriksson
language : en
Publisher: Bloomsbury Publishing USA
Release Date : 1991-11-08

Taxation For Environmental Protection written by Asbjorn Eriksson and has been published by Bloomsbury Publishing USA this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991-11-08 with Business & Economics categories.

This book brings together the work of scholars from England, France, Germany, Sweden, and the United States to examine the ways in which industrialized nations have used and are developing tax laws to help alleviate environmental problems. For each country, the contributors offer a thorough review of existing and proposed initiatives and an in-depth evaluation of their effectiveness. They also discuss the theoretical framework behind environmental tax initiatives, explain alternative systems to taxation, reveal problems in dealing with environmental concerns that are common to all of the countries studied, and suggest ways to more efficiently coordinate tax and environmental policies. Based on their research, the contributors conclude that the general tax systems of the United States and other countries unintentionally conflict with environmental policies and that no country has yet been able to adequately control automobile pollution, although some have had varying degrees of success in other areas. The volume begins with an introduction that presents a nontechnical discussion of the current economic thinking on environmental taxes and alternatives such as direct government regulation and granting polluters limited or tradable rights to pollute. The following chapters discuss each country in turn. Each chapter first examines the institutional framework of the country--central versus regional government, how legislation is enacted and executed, the distribution of authority over environmental matters, and important environmental policy goals. Next, the compatability of the tax system with environmental goals is analyzed. Finally, there is a thorough treatment of that country's environmental tax initiatives, including an in-depth assessment of their relative success or failure. Policymakers, lobbyists, economists, and attorneys will find Taxation for Environmental Protection enlightening reading.

Tax Systems Of The World

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Author : Tax Research Foundation
language : en
Publisher:
Release Date : 1934

Tax Systems Of The World written by Tax Research Foundation and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1934 with categories.

Federal And State Tax Systems

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Author : New York (State). State Tax Commission
language : en
Publisher:
Release Date : 1930

Federal And State Tax Systems written by New York (State). State Tax Commission and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1930 with Taxation categories.

Why Tax Systems Differ

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Author : Cedric Thomas Sandford
language : en
Publisher:
Release Date : 2000

Why Tax Systems Differ written by Cedric Thomas Sandford and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Business & Economics categories.

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.

Bad Habits Hard Choices

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Author : David Fell
language : en
Publisher: London School of Economics and Political Science
Release Date : 2016-02-12

Bad Habits Hard Choices written by David Fell and has been published by London School of Economics and Political Science this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-02-12 with Business & Economics categories.

The book proposes that negative VAT should be charged on healthy foods and high VAT should be charged on unhealthy foods. It sets out a four-step process to actually implement this new regime, each step of which depends on mechanisms that have already been used by government.