world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes … they fail grotesquely, as when, in 1898, the British ignited a rebellion in Sierra Leone by imposing a tax on huts-and, in … repressing it, ended up burning the very huts they intended to tax. Sometimes they succeed astonishingly, as when, in eighteenth …

loosely organizes a treasure trove of anecdotes about tax systems, trivia, and events around the world and throughout history …. In many respects the book, which endeavors to include stories about any type of tax, in any type of tax system, in any … adaptation of tax systems – but the book’s main contribution is in taking readers on a raucous ride through tax history that will …

The basic purpose of the study is to find a metric-variable of competitiveness for each country's tax regime and to … assess the impact of tax regime differentiation across the common market. A country adopting competitive taxation policies … manages to attract productive factors, funds and investments from other intra- and inter-countries. The value added tax (VAT …

An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration …Intro -- Contents -- Series Foreword -- Acknowledgments -- Part I Introduction and Motivation -- 1 The Need for Tax …-System Analysis -- 2 Standard Optimal Tax Models -- Part II Building Blocks of Tax Systems -- 3 Multiple Behavioral Margins -- 4 …