The fall of the Soviet Union in 1991 brought enormous political, economic, and social challenges. Since 1991 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 recognizable taxes, establish an...

This unique book in a relatively under-researched subject area will prove essential reading for academics, researchers and practitioners focusing on political economy, public finance and the economics of taxation

The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to...

'This is a very stimulating book which should be read by everyone who wants to gain an understanding of the latest developments in the shadow economy.'--Friedrich Schneider, Johannes Kepler University of Linz, Austria. 'Professor Williams is to be congratulated for this timely contribution - a...

This book makes a rational and eloquent case for the closer integration of ethics and economics. It expands upon themes concerned with esteem, self-esteem, emotional bonding between agents, expressive concerns, and moral requirements

China's long-term economic success is driven by new firms, new sectors and new business practices. This book explores the establishment of new private firms and listed companies, the development of knowledge industries, in particular the IT and banking sectors and the co-evolution of public...

This comprehensive and lucid book is concerned with the analysis of tax design and the problems involved in choosing a tax and transfer structure. John Creedy discusses central problems which are illustrated using relatively simple models. He argues that economists can make a valuable...

Recommended readings (Machine generated): Richard Blundell, Alan Duncan and Costas Meghir (1998), 'Estimating Labor Supply Responses using Tax Reforms', Econometrica, 66 (4), July, 827-61 -- Sören Blomquist and Whitney Newey (2002), 'Nonparametric Estimation with Nonlinear Budget Sets',...

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...

The prospect of simultaneously achieving a 'greener' environment, increased tax revenues and lower levels of unemployment has made ecological taxes an increasingly popular proposition. This volume examines the possibility of ecological tax reform in the Nordic countries of Denmark, Norway and...