Tax Reform in the 21st Century

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 without distorting incentives or the allocation of resources, while simultaneously promoting economic growth and providing the state with the funds it requires 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 issues which developed countries will confront in the early decades of the twenty-first 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.

ISBN 9041128298   Volumes 1 ISBN13 9789041128294 (What's this?)   Weight (grammes) 1066 Publisher Kluwer Law International   Published in Zuidpoolsingel Imprint Kluwer Law International   Series title Series on International Taxation Format Hardback   Height (mm) 246 Publication date 01 Jul 2009   Width (mm) 165 DEWEY 336.205   Spine width (mm) 36 DEWEY edition DC22   Academic level Postgraduate, Professional / Scholarly Pages 576

		Reflection
		Remembering Richard Musgrave, 1910-2007 by Peggy B. Musgrave
		Pursuing Tax Reform
		The Political Economy of Tax Reform: A Neo-Musgravian Perspective with Illustrations from Canadian, US, Australian and New Zealand Experience by John G. Head
		International Prospects for Consumption-Based Direct Taxes: A Guided Tour by Charles E. McLure, Jr. and George R., Zodrow
		Taxing Corporations in the European Union: Towards a Common Base? by Sijbren Cnossen
		Income and Consumption Taxes in New Zealand: The Political Economy of Broad-Base, Low-Rate Reform in a Small Open Economy by David White
		Personal Tax Base: Income Or Consumption?
		Income or Consumption Taxes? by Alan J. Auerbach
		Consumption Taxes and Risk Revised J by ane G. Gravelle
		Tax Rate Scale: Equity and Efficiency Aspects
		Taxation, Labour Supply and Saving by Patricia Apps and Ray Rees
		The Distributional Effect of Consumption Taxes in Tax Systems by Neil Warren
		A Restatement of the Case for a Progressive Income Tax by Neil Brooks
		Business Tax Reform: Structural and Design Issues
		Corporate Income Tax: Incidence, Economic Effects, and Structural Issues by Jane G. Gravelle
		The Deduction of Interest Payments in an Ideal Tax on Realized Business Profits by Michael J. Mcintyre
		The Mirrlees Review: A Perspective on Fundamental Tax Reform by Malcolm Gammie
		Taxes or Tradable Permits to Reduce Greenhouse Gas Emissions by John Freebairn
		Interjurisdictional Issues
		Tax Assignment Revisited Richard Bird Inter-Nation Equity: The Development of an Important but Underappreciated International Tax Policy Objective by Kim Brooks
		More...

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