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 …

institutions, tax policy and the interaction of short-term counter-cyclical fiscal policy and long-term growth …

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