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Comparative Taxation: Why tax systems differ

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Global Issues in Income Taxation

taxation based on source or residence/citizenship, avoidance of double taxation, tax deferral, transfer pricing, and tax treaties.;

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Taxation of Income

wave of globalization and openness sweeping across the countries of the world. Income tax systems of different countries differ in terms;

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Building Trust in Taxation

decline in trust? What are the key factors contributing to the decline in trust? Why do the levels of trust differ between states? Is this;

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A Comparative History of Motor Fuels Taxation, 1909-2009

carbon consumption through taxation, including the taxation of gasoline. Yet gasoline tax levels are much lower in the United States than;

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The New Fiscal Sociology

of taxation. They trace fundamental connections between tax institutions and macrohistorical phenomena - wars, shifting racial boundaries, religious;

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Property Tax

taxation in various countries. To this end, the present volume has essentially focused on updating, revising and extending the coverage of material;

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Property Tax

taxation in various countries. To this end, the present volume has essentially focused on updating, revising and extending the coverage of material;

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Comparative Income Taxation

"In complex national income tax systems, structural and design variations from one country to another present major obstacles to the kind;

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The New Fiscal Sociology

of taxation. They trace fundamental connections between tax institutions and macrohistorical phenomena - wars, shifting racial boundaries, religious;

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Taxation in Crisis

of applied taxation and current tax systems, and presents evidence that supports taxation as an important policy issue requiring immediate address;

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Taxation in Crisis

of applied taxation and current tax systems, and presents evidence that supports taxation as an important policy issue requiring immediate address;

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The Ecology of Tax Systems

This groundbreaking book analyzes how the ecology of taxation is fundamental for the success or failure of tax systems. It specifically;

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The Ecology of Tax Systems Factors that Shape the Demand and Supply of Taxes

This groundbreaking book analyzes how the ecology of taxation is fundamental for the success or failure of tax systems. It specifically;

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Global Perspectives on Income Taxation Law

In Global Perspectives on Income Taxation Law, Reuven Avi-Yonah, Nicola Sartori, and Omri Marian cover basic, corporate and international;

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Comparative Income Taxation. A Structural Analysis

The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax;

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Worlds of Taxation

II; the turn toward value added taxation; the relationship between tax reform and the construction of welfare states; the impact;

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Worlds of Taxation

II; the turn toward value added taxation; the relationship between tax reform and the construction of welfare states; the impact;

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Taxation in a Low-Income Economy

of the existing institutional set up in which tax policy and its enforcement operate and analyses of current tax practices. Taxation;

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Taxation in a Low-Income Economy

of the existing institutional set up in which tax policy and its enforcement operate and analyses of current tax practices. Taxation;

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Philosophical Explorations of Justice and Taxation

taxes, and examine whether or not a certain tax should be favored and for what reasons as well as why it is just to target certain kinds;

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Tax Policy in the Nordic Countries

Nordic countries have abandoned the traditional income tax in favour of a 'dual' income tax combining progressive taxation of labour income with;

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Tax Systems and Tax Reforms in New EU Member States

long-standing EU countries. Topics covered include: * A Comparative View of Taxation in the EU and in New Members * Tax Policy in EU New;

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Tax Systems and Tax Reforms in New EU Member States

long-standing EU countries. Topics covered include: * A Comparative View of Taxation in the EU and in New Members * Tax Policy in EU New;

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Taxation, Economic Prosperity, and Distributive Justice

What constitutes a just tax system, and what are its moral foundations? Should a society's tax regime be designed to achieve a just;

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Tax Fairness And Folk Justice

Why have Americans severely limited the estate and gift tax - ostensibly targeted at only the very wealthy - but greatly expanded the;

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Tax Fairness and Folk Justice

Why have Americans severely limited the estate and gift tax - ostensibly targeted at only the very wealthy - but greatly expanded the;

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