Showing 1 - 10 of 11
In recent decades countries around the world have seen a wide diversity of tax reforms, both in major systematic changes and through more specific areas of tax, such as value-added and income tax. The results of these reforms, however, have been unequal and many issues remain unresolved. With...
Persistent link: https://www.econbiz.de/10011253761
It is hard to think of anyone who has contributed so much and so widely to research in international public finance in the last 40 years as has Richard Bird. This volume of essays emerged from a conference dedicated to him. It also expands on our understanding of international public finance.
Persistent link: https://www.econbiz.de/10011253963
Indonesia is currently facing some severe challenges, both in political affairs and in economic management. One of these challenges is the recently enacted decentralization program, now well underway, which promises to have some wide-ranging consequences. This edited volume presents original...
Persistent link: https://www.econbiz.de/10011254355
This authoritative two-volume set brings together the most important classic and contemporary papers on taxation and tax policy, written by the world’s leading scholars and practitioners of taxation.
Persistent link: https://www.econbiz.de/10011273425
Persistent link: https://www.econbiz.de/10011254732
The fall of the Soviet Union in 1991 brought enormous political, economic, and social challenges. During the transition from 1991 to the present, fiscal reform has been a pillar of Russia’s reform agenda. This book analyzes the effort to adopt a modern tax code where previously there were few...
Persistent link: https://www.econbiz.de/10011273426
This book provides an insightful and in-depth analysis of the fiscal reform process experienced in Spain over the last 30 years.
Persistent link: https://www.econbiz.de/10011253582
Expert contributors in economics and political science offer a comprehensive breakdown of the issue of local jurisdiction fragmentation and provide recommendations for successful policy reform. Topics discussed include economies of scale, the costs and benefits of voluntary and forced...
Persistent link: https://www.econbiz.de/10011170737
Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of economic globalization, new political stances, and also of developments in public finance thought. The chapters in this volume offer a critical review of those changes from the...
Persistent link: https://www.econbiz.de/10011170821
Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing and applying new modeling techniques to...
Persistent link: https://www.econbiz.de/10011171010