The Challenges of Tax Reform in a Global Economy

The Challenges of Tax Reform in a Global Economy
ISBN-10
0387299122
ISBN-13
9780387299129
Category
Business & Economics
Pages
498
Language
English
Published
2005-11-29
Publisher
Springer Science & Business Media
Authors
Jorge Martinez-Vazquez, James Alm, Mark Rider

Description

This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book’s general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added tax, the property tax), how to consider the politics and administrative aspects of tax reform, and how to combine the separate insights into comprehensive tax reform.

Similar books