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Tax reform in open economies : international and country perspectives
Rok: 2010
ISBN: 9781848447745
OCLC Number: (OCoLC)472599121
OCLC Number: (ocolc)472599121
OKCZID: 110675901
Citace (dle ČSN ISO 690):
Tax reform in open economies: international and country perspectives. Editor Iris CLAUS. Cheltenham ;, Northampton: Edward Elgar, 2010, 329 s. ISBN 978-1-84844-774-5.
Anotace
This book brings together research from some of the world's leading tax economists to discuss appropriate directions for tax reform in small open economies. The eminent contributors (including Altshuler, Creedy, Freebairn, Gravelle, Heady, Kalb, Sorensen, 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 in this book included the impact of taxes on economic performance; international and corporate taxation; personal tax and welfare systems; environmental taxation; and, country-specific tax reform experiences. Bringing together leading international experts to explore specific policy reforms, this book will prove essential reading for academics and researchers of public economics, fiscal policy and tax reform. It will also be warmly welcomed both by undergraduate and graduate students of public economics or the economics of taxation, as well as policymakers and government officials working in the area of tax policy.