The ecology of tax systems : factors that shape the demand and supply of taxes

Contents: Preface -- 1. Factors that influence tax systems -- 2. Industrialization, globalization and taxation -- 3. Complexity in taxation: origin and consequences -- 4. The supply-side revolution and challenges to the taxation of the rich -- 5. Equity, transparency, cooperation and the taxation of high net worth individuals -- 6. Role of taxation in fiscal imbalances before the financial crisis -- 7. Taxation and equitable economic development: a historical note -- 8. Why developing countries have low tax levels -- 9. Tax reform in Latin America: a long-term assessment -- 10. Improving the fiscal capacity of developing countries -- 11. Revenue sharing arrangements: options and relative merits -- 12. Summing up -- Index.