Tax reform in open economies international and country perspectives

pt. 1. The impact of taxes on investment and productivity -- pt. 2. International, corporate and capital taxation -- pt. 3. Personal tax and welfare systems -- pt. 4. Taxing environmental externalities -- pt. 5. Lessons from tax reform episodes

Bibliographic Details
Main Author: Claus, Iris
Format: eBook
Language:English
Published: Cheltenham, U.K Edward Elgar Pub 2010
Subjects:
Online Access:
Collection: Edward Elgar eBook Archive - Collection details see MPG.ReNa
Description
Summary:pt. 1. The impact of taxes on investment and productivity -- pt. 2. International, corporate and capital taxation -- pt. 3. Personal tax and welfare systems -- pt. 4. Taxing environmental externalities -- pt. 5. Lessons from tax reform episodes
The eminent contributors (including Altshuler, Creedy, Freebairn, Gravelle, Heady, Kalb, Sørensen and Zodrow) investigate the beneficial directions for medium-term tax reform in the light of global developments and lessons from the latest taxation research. In addressing this issue, they review recent advances in both the theoretical and empirical tax literature and reform evidence from individual countries. Topics covered include the impact of taxes on economic performance; international and corporate taxation; personal tax and welfare systems; environmental taxation; and country-specific tax reform experiences
Physical Description:ix, 329 p ill
ISBN:9781848447745
9781849804998