| Titre : | Handbook on the politics of taxation |
| Auteurs : | Lukas Hakelberg ; Laura Seelkopf |
| Type de document : | Ouvrages |
| Editeur : | Northampton : Edward Elgar, 2021 |
| ISBN/ISSN/EAN : | 978-1-78897-941-2 |
| Format : | xiii, 415 pages / illustrations / 25 cm |
| Catégories : |
[Eurovoc] DROIT > droit pénal > infraction > délit économique > délit fiscal > fraude fiscale [Eurovoc] ÉCONOMIE > situation économique > développement économique > pays en développement [Eurovoc] FINANCES > fiscalité [Eurovoc] FINANCES > fiscalité > politique fiscale |
| Résumé : | "This comprehensive Handbook provides an insight into the main concepts and academic debates on taxation from a political science perspective. Providing a background to current debates on green taxation, taxation and inequality, taxation and gender, tax evasion and avoidance, and tax compliance, it offers potential avenues for future research. The Handbook explores the historical evolution of modern tax systems, contemporary tax politics from a comparative perspective, global tax politics from an international relations perspective, and the formation of tax policy preferences of taxpayers, voters, business associations and parties. Expert contributors analyse the foundations of the field of research and focus on key debates, including the links between colonization and taxation, international cooperation against tax evasion and avoidance, and the taxation of financial transactions. The Handbook on the Politics of Taxation will be a vital resource for academics and students of public finance and public policy. Its exploration of tax compliance and voter preferences will also be beneficial for practitioners and policy makers in these fields"-- |
| Note de contenu : |
PART I THE HISTORICAL EVOLUTION OF MODERN TAX SYSTEMS
2 Premodern taxation. Edgar Kiser. 3 War and taxation: the father of all things or rather an obsession? Patrick Emmenegger and André Walter. 4 Political institutions and taxation, 1800–1945. Per F. Andersson. 5 The colonial tax state. Laura Seelkopf. PART II COMPARATIVE TAX POLITICS A: THE BASICS 6 The domestic determinants of tax mixes. Achim Kemmerling and Zbigniew Truchlewski 7 Size and structure of the tax state in comparative perspective. Lukas Haffert 8 Political regimes and taxation: Do democratic rule and regime stability count? Christian von Haldenwang. 9 The politics of tax expenditures. Christian von Haldenwang, Achim Kemmerling, Agustin Redonda and Zbigniew Truchlewski. 10 Fiscal decentralization. Amuitz Garmendia Madariaga. B: CURRENT DEBATES 11 A race to the bottom? The politics of tax competition. Hanna Lierse. 12 Taxation and inequality. Julian Limberg. 13 Taxation and gender. Laura Seelkopf. 14 The politics of green taxation. Lena Maria Schaffer. PART III INTERNATIONAL TAX POLITICS A: THE BASICS 15 Politics and the diffusion of tax policy. Duane Swank. 16 The politics and history of global tax governance. Martin Hearson and Thomas Rixen. 17 The OECD’s governance of international corporate taxation: initiatives, instruments, and legitimacy. Richard Eccleston and Lachlan Johnson. 18 The politics of taxation in the European Union. Indra Römgens and Aanor Roland. . B: CURRENT DEBATES 19 Power and resistance in the global fight against tax evasion. Loriana Crasnic and Lukas Hakelberg. 20 The politics of taxing financial transactions in the EU. Saliha Metinsoy. 21 Revenue challenges in developing countries: can international assistance help? Ida Bastiaens. 22 The politics of taxing the digital economy. Rasmus Corlin Christensen and Wouter Lips. PART IV PREFERENCE FORMATION 23 Why do people pay taxes? Explaining tax compliance by individuals. Alice Guerra and Brooke Harrington. 24 What do people want? Explaining voter tax preferences. Sarah Berens and Margarita Gelepithis. 25 Business interest groups and tax policy. Néstor Castañeda. |
Exemplaires (1)
| Code-barres | Cote | Support | Localisation | Section | Disponibilité |
|---|---|---|---|---|---|
| 008115 | HDB 160 | Livre | Centre de documentation du CERDI / Ecole d'Economie | Salle de lecture | Disponible |
