Download Free Tax Policy Theory And Practice In Oecd Countries Book in PDF and EPUB Free Download. You can read online Tax Policy Theory And Practice In Oecd Countries and write the review.

How do governments justify their choice of tax policy? What are the arguments for and against the choices they make? Are there common trends in the tax policy choices of OECD countries? This book provides a unique guide to tax policies pursued by the governments of OECD countries by assessing recent policies, offering a thorough critique of their justification and looking at actual examples of policy choice. The authors give an overview of post-war tax developments, addressing in detail topics such as the dynamics of tax revenues and public sector developments. They go on to examine the arguments for and against governments' main tax policy choices, looking at personal income tax, social security contributions, business taxes, consumption taxation and taxes on wealth, capital gains, and property. They rigorously examine arguments used by governments to justify certain policy choices, providing an objective evaluation of both the valid and invalid arguments for the choicesmade with regard to domestic taxation. In addition to a thorough critique of recent tax policies, the book looks at the actual tax choices of 25 of the thirty OECD countries and aims to identify the similarities and the differences between them. The authors draw on these real examples and on their considerable experience in assessing possibilities for future tax systems. The book will be of special interest to academics and students in the field of public finance, national and international tax policymakers, politicians, and journalists.
This volume takes a critical look at the gender of tax policy around the world. Contributors based in eight different countries examine the profound effects that gender norms and practices have had in shaping tax law and policy, and how taxation in turn impacts upon the possibilities for equality along gender, race, class, sexuality and other lines. Chapters explore how the gendered fiscal state might be theorised; how structural choices about rates and bases in tax policy design contribute to gender inequality; how tax policy affects family configurations and perceptions of what constitutes family; how fiscal systems impact on savings and wealth accumulation by women and men; and the role of different policy-making processes and institutions in occluding and sometimes challenging these patterns. Most significantly, perhaps, the book explores these questions in an international frame, traversing countries and continents. The conclusion: fiscal policy has deep rooted, long standing gender implications that affect virtually every aspect of our social, political, and economic lives whether we live in Canada, Australia or Kenya.
Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.
Acclaim for the first edition: ïThis is a very important and immense book. . . The Elgar Encyclopedia of Comparative Law is a treasure-trove of honed knowledge of the laws of many countries. It is a reference book for dipping into, time and time again. It is worth every penny and there is not another as comprehensive in its coverage as ElgarÍs. I highly recommend the Elgar Encyclopedia of Comparative Law to all English chambers. This is a very important book that should be sitting in every university law school library.Í _ Sally Ramage, The Criminal Lawyer Containing newly updated versions of existing entries and adding several important new entries, this second edition of the Elgar Encyclopedia of Comparative Law takes stock of present-day comparative law scholarship. Written by leading authorities in their respective fields, the contributions in this accessible book cover and combine not only questions regarding the methodology of comparative law, but also specific areas of law (such as administrative law and criminal law) and specific topics (such as accident compensation and consideration). In addition, the Encyclopedia contains reports on a selected set of countriesÍ legal systems and, as a whole, presents an overview of the current state of affairs. Providing its readers with a unique point of reference, as well as stimulus for further research, this volume is an indispensable tool for anyone interested in comparative law, especially academics, students and practitioners.
This paper examines the relative merits of two dominant economic instruments for reducing pollution—”green” taxes and tradable permits. Theoretically, the two instruments share many similarities, and on balance, neither seems preferable to the other. In practice, however, most countries have relied more on taxes than on permits to control pollution. The analysis suggests a number of lessons to be learned from country experiences regarding the design and implementation of both instruments. While many, particularly European countries, currently have long-term programs involving environmental taxes, a willingness to experiment with tradable permits seems to be growing, especially given the Kyoto protocol emission targets.
As a domestic policy advisor to Ronald Reagan, Bruce Bartlett was one of the originators of Reaganomics, the supply-side economic theory that conservatives have clung to for decades. In The New American Economy, Bartlett goes back to the economic roots that made Impostor a bestseller and abandons the conservative dogma in favor of a policy strongly based on what's worked in the past. Marshalling compelling history and economics, he explains how economic theories that may be perfectly valid at one moment in time under one set of circumstances tend to lose validity over time because they are misapplied under different circumstances. Bartlett makes a compelling, historically-based case for large tax increases, once anathema to him and his economic allies. In The New American Economy, Bartlett seeks to clarify a compelling and way forward for the American economy.
Moving beyond the question of whether an area of scholarly investigation can truly be characterized as 'legal', Exploiting the Limits of Law combats the often unhelpful constraints of law's subject-matter and formal processes. Through a process of reflection on the limits of law and repeated efforts to redraw them, this book challenges the general sense of pessimism among feminists and others about the usefulness of law as an instrument of change. The work combines theoretical analysis of the law's boundaries with investigation of the practical settings for changing legal and policy environments. Both the empirical focus of this volume, and its underlying theoretical concern with the limits of the law and its gender implications, render it of interest to legal scholars throughout the world, whether of EU law, feminism, social policy or philosophy.