In most industrialized countries the tax burden of poor people has increased dramatically over the last few decades …1. Introduction -- 2. A comparative welfare state analysis of tax mixes -- 3. The economics of taxing labour -- 4 …. Political economy applied to tax mixes -- 5. Empirical evaluation -- 6. Conclusion : employment and redistribution are not …

Examining the taxation and regulation of banks, this book highlights the views of practitioners, tax experts, policy … covers the topical issues of whether the EU should introduce a financial transactions, 'Tobin' or 'Robin Hood' tax and … financial activities tax, could be used to ensure that big banks make a 'true and fair' contribution to their insurance by …

achieve a variety of economic and social objectives. Today many governments use the tax system to stimulate economic growth … long-term sustainable environmental policy. Currently, in the debate on global warming, the use of tax instruments to …, the book establishes guidelines for effective tax policy. The book offers tools for tax design in a globalising economy …

interregional setting. He models how regional governments, using tax rates on real capital and pollutant emissions, determine …. Regions or countries engage in competition for mobile capital in a world where production causes pollution and tax revenues …

efficiency and equity effects of tax smoothing, and potential new effects of population ageing on labour productivity …

) investigate the beneficial directions for medium-term tax reform in the light of global developments and lessons from the latest … taxation research. In addressing this issue, they review recent advances in both the theoretical and empirical tax literature …; international and corporate taxation; personal tax and welfare systems; environmental taxation; and country-specific tax reform …

required for a well designed financing system are analyzed in depth, namely: tax assignment, equalization grants - i …pt. 1. Tax assignment -- pt. 2. Fiscal equalization -- pt. 3. Tax administration …