The Challenges of Tax Reform in a Global Economy

by James Alm (Editor), Jorge Martinez-Vazquez (Editor), Mark Rider (Editor)

Overview

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.

Product Details

ISBN-13:	9781441940100
Publisher:	Springer US
Publication date:	10/29/2010
Edition description:	Softcover reprint of hardcover 1st ed. 2006
Pages:	474
Product dimensions:	6.10(w) x 9.25(h) x 0.24(d)

Table of Contents

Taxation and Distribution.- The International Dimension.- The Role of Tax Incentives.- Tax Structure Revisited.- The Political and Administrative Dimension of Tax Reform.- Summary and Conclusion.