Why Tax Systems Differ by Cedric Sandford
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.
Cedric Sandford, Emeritus Professor of Public Economics, University of Bath, UK (deceased)
| SKU | Unavailable |
| ISBN 13 | 9780951515785 |
| ISBN 10 | 0951515780 |
| Title | Why Tax Systems Differ |
| Author | Cedric Sandford |
| Condition | Unavailable |
| Binding Type | Paperback |
| Publisher | Fiscal Publications |
| Year published | 2006-04-01 |
| Number of pages | 213 |
| Cover note | Book picture is for illustrative purposes only, actual binding, cover or edition may vary. |
| Note | Unavailable |