This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book 's general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added tax, the property tax), how to consider the politics and administrative aspects of tax reform, and how to combine the separate insights into comprehensive tax reform.
Or split into 4x interest-free payments of 25% on orders over R50
Learn more
This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book 's general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added tax, the property tax), how to consider the politics and administrative aspects of tax reform, and how to combine the separate insights into comprehensive tax reform.
Imprint | Springer-Verlag New York |
Country of origin | United States |
Release date | November 2005 |
Availability | Expected to ship within 12 - 17 working days |
First published | 2006 |
Editors | James Alm, Jorge Martinez-Vazquez, Mark Rider |
Dimensions | 235 x 155 x 26mm (L x W x T) |
Format | Hardcover |
Pages | 474 |
Edition | 2006 ed. |
ISBN-13 | 978-0-387-29912-9 |
Barcode | 9780387299129 |
Categories | |
LSN | 0-387-29912-2 |