Publisher's Synopsis
Now available as
eBook
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.
