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商品詳細
The Challenges of Tax Reform in a Global Economy. 1st ed. Softcover of orig. ed. 2006
・ISBN 978-1-4419-4010-0 paper EUR 149.99
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| 著者・編者 | Alm, James / Martinez-Vazquez, Jorge / Rider, Mark (eds.), |
|---|---|
| 出版社 | (Springer-Verlag New York Inc., US) |
| 出版年月 | 2010 |
| ページ数 | 474 pp. |
| 言語 | ENG |
| ニュース番号 | ＜A05-56381＞ |
解説
This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book's general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added tax, the property tax), how to consider the politics and administrative aspects of tax reform, and how to combine the separate insights into comprehensive tax reform.