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The Elgar Guide to Tax Systems

Edited by Emilio Albi, Professor of Public Finance, University of Madrid (Complutense), Spain and Jorge Martinez-Vazquez, Regents Professor of Economics and Director, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, Atlanta, US
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.
Extent: 480 pp
Hardback Price: $256.00 Web: $230.40
Publication Date: 2011
ISBN: 978 0 85793 388 1
Availability: In Stock
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  • Economics and Finance
  • Public Finance
  • Law - Academic
  • Tax Law and Fiscal Policy
  • Politics and Public Policy
  • Public Policy
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.

In this volume, renowned public finance scholars analyze the state of taxes in the world, including tax systems in OECD countries as well as the current trends and types of taxation, such as direct versus indirect taxation, personal income tax, corporate income tax, value-added tax and others tried and re-tried all over the world amidst political realities which make public finance – and the institutions used to administer it – of critical importance to emerging and to established economies.

Economists in academia, government, and business along with tax lawyers and policymakers will find this volume an invaluable resource.
‘The book discusses many of the issues facing tax systems and attempts to reform them, and it will be of considerable value both to policymakers and to students of taxation policy.’
– Citizen’s Income

‘If you’re a tax specialist, whether lawyer, economist academic, or government policymaker, taxation policy, you’ll find The Elgar Guide to Tax Systems of considerable value and interest, particularly if your work involves cross-border or global tax issues. . . Each of the papers is structured in much the same way, with an introduction, conclusion and typically a lengthy bibliography at the end for further reading and research. And there is a detailed index at the back, plus a really useful list of abbreviations to facilitate ease of use. As taxation policy can be crucial to political survival in so many instances, this book of collective wisdom, we’ve no doubt, will soon become a valued addition to the well stocked tax specialist’s library.’
– Phillip Taylor MBE and Elizabeth Taylor, The Barrister Magazine
Contributors: E. Albi, R. Bahl, R.M. Bird, R. Boadway, S. Cnossen, H. Cremer, J. Hasseldine, W. Hettich, L.W. Kenny, Y. Liu, J. Martinez-Vazquez, P. Pestieau, A. Sandmo, V. Tanzi, V. Vulovic, S.L. Winer
Contents:

Introduction
Emilio Albi and Jorge Martinez-Vazquez

1. Tax Systems in the OECD: Recent Evolution, Competition, and Convergence
Vito Tanzi

2. Direct versus Indirect Taxation: Trends, Theory, and Economic Significance
Jorge Martinez-Vazquez, Violeta Vulovic and Yongzheng Liu

3. Individual Income Taxation: Income, Consumption, or Dual?
Robin Boadway

4. The Challenges of Corporate Income Taxes in a Globalized World
Emilio Albi

5. Wealth and Wealth Transfer Taxation: A Survey
Helmuth Cremer and Pierre Pestieau

6. Value-Added Tax: Onward and Upward?
Jorge Martinez-Vazquez and Richard M. Bird

7. The Economics of Excise Taxation
Sijbren Cnossen

8. The Scale and Scope of Environmental Taxation
Agnar Sandmo

9. Financing Subnational Governments with Decentralized Taxes
Roy Bahl

10. The Administration of Tax Systems
John Hasseldine

11. Political Regimes, Institutions, and the Nature of Tax Systems
Stanley L. Winer, Lawrence W. Kenny, and Walter Hettich

12. Tax System Change and the Impact of Tax Research
Richard M. Bird

Index