Comparative Taxation (2nd edition)

Langue : anglais

Edité par Fiscal Publications, GB, 2025

1906201870 / 9781906201876

Vendeur : Rarewaves USA United, HEBRON, KY, Etats-UnisRarewaves USA United

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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.Readers will include anyone interested in how tax systems are formed, how they operate in practice, and how they are reformed.An ideal text for academic study at the intermediate or advanced levelsThis text explores and answers questions including:Why are the tax systems of developing and developed countries converging and how do they still differ?How do countries adapt their tax systems to deal with external shocks such as wars, pandemics, climate change and financial crises?Why is the property tax the most widely used tax for local government?Why has income become the predominant tax base in developed countries?Do we need corporate income taxes?Why are wealth taxes relatively under-utilised in all countries?Why have so many countries adopted a VAT or GST as their general consumption tax?How do taxes help governments to deliver environmental objectives?Can we avoid complexity in tax system design or are we stuck with it if we want effective taxes?Why do taxpayers comply, or not comply, with their tax obligations?Where should we go next in designing tax systems for the 21st century? and many others.

N° de réf. du vendeur LU-9781906201876

Titre
Comparative Taxation (2nd edition)
Auteur
Chris Evans, Andy Lymer, Robert Ricketts, Yan Xu
Éditeur
Fiscal Publications, GB
Année de publication
2025
État de l'article
New
Reliure
Paperback
Langue
anglais
ISBN à 10 chiffres
1906201870
ISBN à 13 chiffres
9781906201876
Édition
2nd edition.
Poids de l'article
700 grammes
Dimensions
15.24 x 2.21 x 22.86 cm

Rarewaves USA United

HEBRON, KY, Etats-Unis

Vendeur avec une évaluation de 5 étoiles

Vendeur AbeBooks depuis 20 juin 2025

Frais d'expédition à l'intérieur de ce pays : Etats-Unis

Article30 à 30 jours ouvrés14 à 14 jours ouvrés
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