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 …

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 …pt. 1. Introduction -- pt. 2. Theory and policy -- pt. 3. Tax functions and choices -- pt. 4. Tax revenue -- pt. 5. Tax …

culture which, in turn, rely on local tax regimes setting incentives for inherited bureaucracies to engage in economic …

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 efficient tax administration where taxpayers had never paid taxes directly … detailed analysis of the tax system and estimates of tax compliance and evasion. The book offers a careful examination of the …

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 …