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Tax Reform in the 21st Century (Series on International Taxation)
Rok: 2009
ISBN: 9789041128294
OKCZID: 110371132
Citace (dle ČSN ISO 690):
HEAD, John G., ed. a KREVER, Richard, ed. Tax reform in the 21st century: a volume in memory of Richard Musgrave. Austin: Wolters Kluwer, 2009. xiii, 560 s. Series on international taxation, vol. 34.
Anotace
No government can be sustained without the ability to tax its citizens. The question then arises how can a nation do so in a way that's fair and equitable to taxpayers while simultaneously promoting economic growth and providing the state with the funds it needs to adequately address the needs of its citizens? This insightful work, featuring contributions from a stellar array of international tax experts and economists, addresses the crucial, relevant issues which developed countries will confront in the early decades of the 21st century: The pursuit of tax reform. Personal tax base: income or consumption? Tax rate scale: equity and efficiency aspects. Business tax reform: structural and design issues. Interjurisdictional issues. Controlling tax avoidance.