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Tax reform in open economies : international and country perspectives / edited by Iris Claus ... [et al.]

Contributor(s): Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: Edward Elgar E-Book ArchivePublisher: Cheltenham, U.K : Edward Elgar Pub, 2010Description: 1 Online-Ressource (ix, 329 p) : illISBN:
  • 9781849804998
Subject(s): Genre/Form: Additional physical formats: 9781848447745 (hardback) | Erscheint auch als: Tax reform in open economies. Druck-Ausgabe. Cheltenham [u.a.] : Elgar, 2010. IX, 329 S.DDC classification:
  • 336.205 22
RVK: RVK: QL 400 | QL 470LOC classification:
  • HJ2305
DOI: DOI: 10.4337/9781849804998Online resources: Summary: 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 experiencesSummary: 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 episodesPPN: PPN: 1023432013Package identifier: Produktsigel: ZDB-1-EWE
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