state?: on the evolution of Japanese tax policy / Eisaku Ide, Sven Steinmo -- War and taxation: when does patriotism … American tax regimes / Robin L. Einhorn -- Extraction and democracy / Charles Tilly -- Improving tax administration in … contemporary African states: lessons from history / Edgar Kiser, Audrey Sacks -- Adam Smith and the search for an ideal tax system …

Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of … offer a critical review of those changes from the perspectives of tax theory, policy and tax administration practice, and … the political economy of taxation. The authors also consider what sort of reforms are worth undertaking in tax policy …