ISBN:
9781849804998
Language:
English
Pages:
1 Online-Ressource (ix, 329 p)
,
ill
Series Statement:
Edward Elgar E-Book Archive
Parallel Title:
Erscheint auch als Tax reform in open economies
DDC:
336.205
Keywords:
1985-2007
;
Steuertheorie
;
Steuerpolitik
;
Steuerwirkung
;
Steuerreform
;
OECD-Staaten
;
Taxation
;
Electronic books
;
Taxation
;
International finance
;
Aufsatzsammlung
;
Konferenzschrift
;
Steuerreform
;
Offene Volkswirtschaft
;
Steuerpolitik
Abstract:
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
Abstract:
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
Note:
Includes bibliographical references and index
DOI:
10.4337/9781849804998
URL:
Volltext
(Deutschlandweit zugänglich)
URL:
Deutschlandweit zugänglich
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