Comparative Taxation

<p><span style=color: rgba(119 119 119 1); background-color: rgba(255 255 255 1)>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 supranational 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.</span></p><p></p><p><span style=color: rgba(119 119 119 1); background-color: rgba(255 255 255 1)>Readers will include anyone interested in how tax systems are formed how they operate in practice and how they are reformed.</span></p><p></p><p><span style=color: rgba(119 119 119 1); background-color: rgba(255 255 255 1)>An ideal text for academic study at the intermediate or advanced levels.</span></p><p></p><p><span style=color: rgba(119 119 119 1); background-color: rgba(255 255 255 1)>This text explores and answers questions including:</span></p><p></p><ul><li><span style=color: rgba(119 119 119 1); background-color: rgba(255 255 255 1)>Why are the tax systems of developing and developed countries converging and how do they still differ?</span></li><li><span style=color: rgba(119 119 119 1); background-color: rgba(255 255 255 1)>How do countries adapt their tax systems to deal with external shocks such as wars pandemics climate change and financial crises?</span></li><li><span style=color: rgba(119 119 119 1); background-color: rgba(255 255 255 1)>Why is the property tax the most widely used tax for local government?</span></li><li><span style=color: rgba(119 119 119 1); background-color: rgba(255 255 255 1)>Why has income become the predominant tax base in developed countries?</span></li><li><span style=color: rgba(119 119 119 1); background-color: rgba(255 255 255 1)>Do we need corporate income taxes?</span></li><li><span style=color: rgba(119 119 119 1); background-color: rgba(255 255 255 1)>Why are wealth taxes relatively under-utilised in all countries?</span></li><li><span style=color: rgba(119 119 119 1); background-color: rgba(255 255 255 1)>Why have so many countries adopted a VAT or GST as their general consumption tax?</span></li><li><span style=color: rgba(119 119 119 1); background-color: rgba(255 255 255 1)>How do taxes help governments to deliver environmental objectives?</span></li><li><span style=color: rgba(119 119 119 1); background-color: rgba(255 255 255 1)>Can we avoid complexity in tax system design or are we stuck with it if we want effective taxes?</span></li><li><span style=color: rgba(119 119 119 1); background-color: rgba(255 255 255 1)>Why do taxpayers comply or not comply with their tax obligations?</span></li><li><span style=color: rgba(119 119 119 1); background-color: rgba(255 255 255 1)>Where next in developing tax systems fit for the future?</span></li></ul>