| Titre : | The challenges of tax reform in a global economy |
| Auteurs : | James Alm, Éditeur scientifique ; Jorge Martinez-Vazquez, Éditeur scientifique ; Mark Rider, Éditeur scientifique |
| Type de document : | Ouvrages |
| Editeur : | New York : Springer-Verlag, 2006 |
| ISBN/ISSN/EAN : | 978-0-387-29912-9 |
| Format : | 1 vol. (X-474 p.) |
| Note générale : | "These essays were presented at a conference held in Atlanta in May 2004 [...] entitled The Challenges of Tax Reform in the Global Economy." --P. [3] |
| Langues: | Anglais |
| Catégories : |
[Eurovoc] ÉCONOMIE > comptabilité nationale > revenu [Eurovoc] ÉCONOMIE > politique économique > politique économique > intégration économique > mondialisation [Eurovoc] ÉDUCATION ET COMMUNICATION > documentation > document > acte de congrès [Eurovoc] FINANCES > fiscalité > impôt sur la consommation > TVA [Eurovoc] FINANCES > fiscalité > politique fiscale [Eurovoc] FINANCES > fiscalité > politique fiscale > réforme fiscale |
| Tags : | foreign direct investment |
| Résumé : | Back cover: "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. " |
| Note de contenu : |
1. Introduction
2. Taxation and distribution 3. The international dimension and the role of tax incentives 4. Tax structure revisited 5. Doing it! The political and administrative dimensions of tax reform 6. Lessons for policy makers |
Exemplaires (1)
| Code-barres | Cote | Support | Localisation | Section | Disponibilité |
|---|---|---|---|---|---|
| 004539 | N 495 | Livre | Centre de documentation du CERDI / Ecole d'Economie | Salle de lecture | Disponible |
