This book seeks to answer a series of questions, such as: Why do developing countries rely heavily on indirect taxes? Why is income tax the dominant tax in advanced countries? Why do some countries have more tax expenditures than others? Why has VAT become the dominant sales tax world-wide? Why do less than half OECD countries have annual wealth taxes? Why are there so many differences in the way countries tax corporate income and capital gains? Why are the keys to success in tax reform? And many more. In seeking to answer these questions the author draws on economic theory, but also recognises historical, legal and social differences, the influence of geography, the importance of constitutional constraints and the often decisive role played by the whims and convictions of politicians.
- ISBN10 0951515780
- ISBN13 9780951515785
- Publish Date 1 April 2006 (first published 1 January 2000)
- Publish Status Active
- Publish Country GB
- Imprint Fiscal Publications
- Format Paperback
- Pages 213
- Language English