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

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Resource type: Ressourcentyp: Buch (Online)Buch (Online)Sprache: Englisch Reihen: Edward Elgar E-Book ArchiveVerlag: Cheltenham, U.K : Edward Elgar Pub, 2010Beschreibung: 1 Online-Ressource (ix, 329 p) : illISBN:

9781849804998

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Genre/Form:

Andere physische Formen: 9781848447745 (hardback) | Erscheint auch als: Tax reform in open economies. Druck-Ausgabe. Cheltenham [u.a.] : Elgar, 2010. IX, 329 S.DDC-Klassifikation:

336.205 22

RVK: RVK: QL 400 | QL 470LOC-Klassifikation:

HJ2305

DOI: DOI: 10.4337/9781849804998Online-Ressourcen:

Zusammenfassung: 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 experiencesZusammenfassung: 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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