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The Ecology of Tax Systems

Factors that Shape the Demand and Supply of Taxes Vito Tanzi, Honorary President, International Institute of Public Finance, US
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.
Extent: c 192 pp
Hardback Price: $110.00 Web: $99.00
Publication Date: March 2018
ISBN: 978 1 78811 686 2
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  • eISBN: 978 1 78811 687 9

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  • Economics and Finance
  • Financial Economics and Regulation
  • Public Finance
  • Public Sector Economics
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.

Income taxes operate well in highly industrialized countries, characterized by large enterprises, modern accounting, thousands of workers and tangible products. There are great difficulties, however, when they operate in countries with higher levels of informality. Vito Tanzi addresses this effect and the influence of economic structure; the income distribution; globalization; technology; and various other main elements that determine the ecology of taxation. The implicit, important conclusion is that there are no permanent or universal optimal tax theories: all theories are related to this ecology.

Students of taxation from various fields and economists interested in taxation and public finance will appreciate this book’s new perspective on success and failure of taxes and tax systems. It will also serve as a useful resource for tax historians, policy experts, teachers, and tax theorists.
Contents: Preface 1. Factors that influence tax systems 2. Industrialization, Globalization and Taxation 3. Complexity in Taxation: Origin and Consequences 4. The Supply-side Revolution and challenges to the taxation of the Rich 5. Equity. Transparency, Cooperation and the Taxation of High Net Worth Individuals 6. Role of Taxation in Fiscal Imbalances before the Financial Crisis 7. Taxation and Equitable Economic Development: a Historical Note 8. Why Developing Countries have Low Tax Levels 9. Tax Reform in Latin America: a Long-term Assessment 10. Improving the Fiscal Capacity of Developing Countries 11. Revenue Sharing Arrangements: Options and Relative Merits 12. Summing Up Index